This week HMRC have announced their intention to introduce a new section, 33E of the VAT Act 1994, to prevent VAT being a barrier to non-departmental public bodies who enter into arrangements to share back office services that would otherwise result in greater efficiencies.  This puts the VAT position for government departments, NHS bodies and non-departmental public bodies on a similar footing.  In line with the other departments who are able to claim similar services under section 41 (3), they will have a shorter period in which to claim a refund.