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VAT126VAT refund for an organisation not registered for VAT

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK’s page for VAT126 says you can use the service to claim back VAT for non-business activities if your organisation is a local authority or similar body, an academy school or multi-academy trust (MAT), a palliative care, air ambulance, medical courier or search and rescue charity, or a non-departmental body or similar body not registered for VAT.

“You can use this service to claim back VAT for non-business activities if your organisation is one of the following: … a local authority or similar body … an academy school or multi-academy trust (MAT) … a palliative care, air ambulance, medical courier or search and rescue charity … a non-departmental body or similar body not registered for VAT”

GOV.UK: Claim a VAT refund as an organisation not registered for VAT · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT126. Each fact has its source and the day it was checked beside it.

What it is

GOV.UK’s page for the VAT126 online service says you use it to claim back VAT if you’re exempt from it as a local authority, academy, public body or eligible charity.

“Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.”

GOV.UK: Claim a VAT refund as an organisation not registered for VAT · checked 14 October 2026

What it asks

GOV.UK's page for VAT126 says that to claim online you sign into the business tax account using the Government Gateway ID and password for the organisation, and to contact HMRC if you need help accessing the service.

“You’ll need to sign into the business tax account using the Government Gateway ID and password for the organisation. … Contact HMRC if you need help accessing the service.”

GOV.UK: Claim a VAT refund as an organisation not registered for VAT · checked 14 October 2026

Time limits and rules

GOV.UK’s page for VAT126 says you must submit your claim within 4 years after the end of the month in which you received the supply.

“You must submit your claim within 4 years after the end of the month in which you received the supply.”

GOV.UK: Claim a VAT refund as an organisation not registered for VAT · checked 14 October 2026

How to send it or apply

GOV.UK says that if you cannot claim online you use the print and post form: fill in form VAT126 and post it to HMRC using the postal address shown on the form.

“If you’re unable to claim a refund online you must use the print and post form. … Fill in form VAT126. Print and post it to HMRC, using the postal address shown on the form.”

GOV.UK: Claim a VAT refund as an organisation not registered for VAT · checked 14 October 2026

Free help and HMRC contacts

For questions about the VAT126, HMRC's VAT helpline (GOV.UK) is 0300 200 3700, Monday to Friday, 8am to 6pm. GOV.UK says to call only if you cannot find the answer using the online guidance or services, and has a “Find out about call charges” link.

“Only call HMRC if you cannot find an answer to your VAT question using our online guidance or services. … Telephone: 0300 200 3700 … Opening times: Monday to Friday, 8am to 6pm. … Find out about call charges”

GOV.UK: VAT: general enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.