---
title: "The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026"
id: 8e29c09c-4e43-44a9-9aab-b2a50c280acd
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/307
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/8e29c09c-4e43-44a9-9aab-b2a50c280acd
language: en
in_force_from: 2026-04-08
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/307/data.xml
read_on: 2026-11-10
sha256: b964ba7d4f778fbf7b9f9fde02fb432e3fef9d2135d7e396de97dcccb4d046cd
provisions: 3
---

# The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026

## Title and introductory text {#prelims}

2026 No. 307
VALUE ADDED TAX
The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026
Made
17th March 2026
Laid before the House of Commons
18th March 2026
Coming into force
8th April 2026
The Treasury make this Order in exercise of the powers conferred by section 33E(8) and paragraph 18(1) of Schedule 9ZA to the Value Added Tax Act 1994.

## 1 Citation and commencement {#article-1}

This Order may be cited as the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026 and comes into force on 8th April 2026.

## 2 Body specified for the purposes of section 33E of the Value Added Tax Act 1994 {#article-2}

A company designated by the Secretary of State as Great British Nuclear under section 317 of the Energy Act 2023, is a person who is specified for the purposes of section 33E of the Value Added Tax Act 1994.