The UK government has introduced the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026, allowing companies designated under section 317 of the Energy Act 2023 (GBE‑N) to claim VAT refunds on services that support their non‑business activities. The order was published on 18 March 2026 and provides a statutory framework for these refunds.
Companies designated under section 317 of the Energy Act 2023 (GBE‑N) are eligible to claim VAT refunds on services purchased to support their non‑business activities.
The order was published on 18 March 2026.
Services purchased to support the non‑business activities of Great British Nuclear can be refunded.
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