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Note (1)(d) of Group 6 of Schedule 9 of the VAT Act 1994 defines as an eligible body a public body. This Note cross-refers to Group 7 of Schedule 9 Exemptions.

(d) a public body of a description in Note (5) to Group 7 below;

Note (5) to Group 7 of Schedule 9 of the VAT Act 1994 reads:

(5) 鈥減ublic body鈥� means -

(a) a Government Department within the meaning of section 41(6);

(b) a local authority;

(c) a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to a Government department or local authority.

Government Department includes any executive agencies of a government department. Non-Departmental Public Bodies (NDPBs) are covered by Note 5(c) to Group 7.

Section 41(6) states that In this section 鈥楪overnment Department鈥� includes the Scottish Administration, the Welsh Assembly Government, the National Assembly for Wales Commission, a Northern Ireland department, a Northern Ireland health and social services body, any body of persons exercising functions on behalf of a Minister of the Crown, including any part of a Government Department (as defined in the foregoing) designated for the purposes of this subsection by a direction of the Treasury.