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How long have Parish Councils been able to reclaim VAT

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Just to clarify I'd like to know when this came into effect.
Thanks.
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Since the rules around local authority independence (this is the same across the EU). If I remember, it is since the VAT Act 1994. (Section 41A)

It was introduced to stop council tax payers effectively paying tax twice, e.g. through the precept and then VAT on things purchased by the precept
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