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Value Added Tax Act 1994

1994 c. 23 · Enacted 5 July 1994 · Extends to United Kingdom

Not fully up to date. 13 changes made by later legislation have not yet been written into this text, which is revised to 1 October 2026.

See the changes not yet applied
ProvisionChangeMade by
Sch. 9 Pt. 2 Group 6 Note (1)(a)(viii)words substitutedEducation (Northern Ireland) Order 1998 Sch. 5 Pt. 2
Sch. 11 para. 6(6)(d)words repealedThe Criminal Evidence (Northern Ireland) Order 1999 Sch. 3
Sch. 8 Pt. 2 Group 12words repealedThe Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 7A Pt. 2 Group 3 Note 6(2)(b)repealedThe Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
s. 33(3)(f)repealedGreater London Authority Act 1999 Sch. 27 para. 68 Sch. 34 Pt. 7
Sch. 7A Pt. 2 Group 3 Note 6(2)(b)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 12 Note (7)(a)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 15 Note (4)(i)words substitutedHealth and Social Care Act 2012 Sch. 14 para. 67(b)
Sch. 8 Pt. 2 Group 12 Note (5H)(e)words omittedHealth and Social Care Act 2012 Sch. 14 para. 67(a)
s. 41(7)words substitutedHealth and Social Care Act 2012 Sch. 14 para. 66
Sch. 11 para. 6(4)omittedFinance (No. 2) Act 2017 s. 62(3)(a)
Sch. 11 para. 6A(7)substitutedFinance (No. 2) Act 2017 s. 62(4)
Sch. 8 Pt. 2 Group 8 Item 12substitutedThe Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 reg. 6

An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.

[5th July 1994]

C1C2Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C3C4C5C6C7C8C9

Annotations to the whole text

Modifications

C1

Act extended (27.7.1999) by 1999 c. 16, s. 13(6)

C2

Act: Crown status for the purposes of the Act extended (6.5.1999) by S.I. 1999/677, art. 6

C3

Act modified (3.5.2007) by The National Assembly for Wales Commission (Crown Status) Order 2007 (S.I. 2007/1118), art. 4

C4

Act applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.

C5

Act modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 32; S.I. 2020/1641, reg. 2, Sch.

C6

Act applied (with modifications) (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 20(4) (with reg. 21); S.I. 2020/1641, reg. 2, Sch.

C7

Act modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 19(6); S.I. 2020/1641, reg. 2, Sch.

C8

Act applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch.

C9

Act modified (temp.) (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(2)

Contents

  1. Part I: The charge to tax
  2. Imposition and rate of VAT
  3. 1Value added tax.
  4. 2Rate of VAT.
  5. 3Taxable persons and registration.
  6. 3ASupplies of electronic, telecommunication and broadcasting services: special accounting schemes Repealed
  7. Supply of goods or services in the United Kingdom
  8. 4Scope of VAT on taxable supplies.
  9. 5Meaning of supply: alteration by Treasury order.
  10. 5ASupplies of goods facilitated by online marketplaces: deemed supply
  11. 6Time of supply.
  12. 7Place of supply of goods.
  13. 7AAReverse charge on goods supplied from abroad
  14. 7APlace of supply of services
  15. 8Reverse charge on supplies received from abroad.
  16. 9Place where supplier or recipient of services belongs.
  17. 9AReverse charge on gas , electricity, heat or cooling...
  18. Acquisition of goods from member States
  19. 10Scope of VAT on acquisitions from member States. Repealed
  20. 11Meaning of acquisition of goods from another member State. Repealed
  21. 12Time of acquisition. Repealed
  22. 13Place of acquisition. Repealed
  23. 14Acquisitions from persons belonging in other member States. Repealed
  24. Goods supplied between the UK and member States under call-off stock arrangements
  25. 14ACall-off stock arrangements Repealed
  26. Importation of goods ...
  27. 15Meaning of “importation of goods” into the United Kingdom
  28. 16Application of customs enactments
  29. 16APostal packets Repealed
  30. 17Free zone regulations.
  31. Goods subject to a warehousing regime
  32. 18Place and time of ... supply.
  33. 18AFiscal warehousing.
  34. 18BFiscally warehoused goods: relief.
  35. 18CWarehouses and fiscal warehouses: services.
  36. 18DRemoval from warehousing: accountability.
  37. 18EDeficiency in fiscally warehoused goods.
  38. 18FSections 18A to 18E: supplementary.
  39. Determination of value
  40. 19Value of supply of goods or services.
  41. 20Valuation of acquisitions from other member States. Repealed
  42. 21Value of imported goods.
  43. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  44. 23Value of supplies involving relevant machine games
  45. 23AMeaning of “relevant machine game”
  46. Payment of VAT by taxable persons
  47. 24Input tax and output tax.
  48. 25Payment by reference to accounting periods and credit for input tax against output tax.
  49. 26Input tax allowable under section 25.
  50. 26ADisallowance of input tax where consideration not paid
  51. 26AADisapplication of disallowance under section 26A in insolvency
  52. 26ABAdjustment of output tax in respect of supplies under section 55A
  53. 26BFlat-rate scheme
  54. 27Goods imported for private purposes.
  55. 28Payments on account of VAT.
  56. 29Invoices provided by recipients of goods or services.
  57. Part II: Reliefs, exemptions and repayments
  58. Reliefs etc. generally available
  59. 29AReduced rate
  60. 30Zero-rating.
  61. 31Exempt supplies ....
  62. 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  63. 33Refunds of VAT in certain cases.
  64. 33ARefunds of VAT to museums and galleries
  65. 33BRefunds of VAT to Academies
  66. 33CRefunds of VAT to charities within section 33D
  67. 33DCharities to which section 33C applies
  68. 33EPower to extend refunds of VAT to other persons
  69. 34Capital goods.
  70. 35Refund of VAT to persons constructing certain buildings.
  71. 36Bad debts.
  72. Acquisitions
  73. 36ARelief from VAT on acquisition if importation would attract relief Repealed
  74. Imports, overseas businesses etc
  75. 37VAT on importation of goods: reliefs etc
  76. 38Importation of goods by taxable persons.
  77. 39Repayment of VAT to those in business overseas.
  78. 39AApplications for forwarding of VAT repayment claims to other member States
  79. 40Refunds in relation to new means of transport supplied to other member States. Repealed
  80. Part III: Application of Act in particular cases
  81. 40ANorthern Ireland Protocol
  82. 41Application to the Crown.
  83. 41ASupply of goods or services by public bodies
  84. 42Local authorities.
  85. 43Groups of companies.
  86. 43AGroups: eligibility.
  87. 43AZASection 43A: control test
  88. 43AAPower to alter eligibility for grouping
  89. 43BGroups: applications.
  90. 43CGroups: termination of membership.
  91. 43DGroups: duplication
  92. 44Supplies to groups.
  93. 45Partnerships.
  94. 46Business carried on in divisions or by unincorporated bodies, personal representatives etc.
  95. 47Agents etc.
  96. 48VAT representatives and security.
  97. 49Transfers of going concerns.
  98. 50Terminal markets.
  99. 50AMargin schemes.
  100. 50BMargin schemes and export or removal of goods
  101. 51Buildings and land.
  102. 51BFace-value vouchers issued before 1 January 2019
  103. 51CVouchers issued on or after 1 January 2019
  104. 51DPostage stamps issued on or after 1 January 2019
  105. 52Trading stamp schemes.
  106. 53Tour operators.
  107. 54Farmers etc.
  108. 55Customers to account for tax on supplies of gold etc.
  109. 55ACustomers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
  110. 55BDeposit schemes: designation
  111. 55CDeposit schemes: value of supply
  112. 55DDeposit schemes: liability to account for VAT on deposit amounts
  113. 56Fuel for private use. Repealed
  114. 57Determination of consideration for fuel supplied for private use. Repealed
  115. 57AImportation following zero-rated free zone supply: deemed supply
  116. Part IV: Administration, collection and enforcement
  117. General administrative provisions
  118. 58General provisions relating to the administration and collection of VAT.
  119. 58ZAInternational VAT arrangements
  120. Disclosure of avoidance schemes
  121. 58ADisclosure of avoidance schemes
  122. 58BPayment by cheque
  123. Default surcharges and other penalties and criminal offences
  124. 59The default surcharge.
  125. 59ADefault surcharge: payments on account.
  126. 59BRelationship between sections 59 and 59A.
  127. 60VAT evasion: conduct involving dishonesty. Repealed
  128. 61VAT evasion: liability of directors etc. Repealed
  129. 62Incorrect certificates as to zero-rating etc.
  130. 63Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts. Repealed
  131. 64Repeated misdeclarations. Repealed
  132. 65Inaccuracies in section 55A statements
  133. 66Failure to submit section 55A statement
  134. 67Failure to notify and unauthorised issue of invoices. Repealed
  135. 67ABreach of controlled goods agreement Repealed
  136. 68Breaches of walking possession agreements.
  137. 69Breaches of regulatory provisions.
  138. 69ABreach of record-keeping requirements etc. in relation to transactions in gold.
  139. 69BBreach of record-keeping requirements imposed by directions
  140. 69CTransactions connected with VAT fraud
  141. 69DPenalties under section 69C: officers' liability
  142. 69EPublication of details of persons liable to penalties under section 69C
  143. 70Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
  144. 71Construction of sections 59 60 to 70.
  145. 72Offences.
  146. Assessments of VAT and other payments due
  147. 73Failure to make returns etc.
  148. 74Interest on VAT recovered or recoverable by assessment. Repealed
  149. 75Assessments in cases of acquisitions of certain goods by non-taxable persons. Repealed
  150. 76Assessment of amounts due by way of penalty, interest or surcharge penalty ....
  151. 76ASection 76: cases involving special accounting schemes Repealed
  152. 77Assessments: time limits and supplementary assessments.
  153. 77ZALate payment interest on amounts of VAT due
  154. Liability for unpaid VAT of another
  155. 77AJoint and several liability of traders in supply chain where tax unpaid
  156. Liability of operators of online marketplaces for VAT in cases of deemed supply
  157. 77FException from liability under section 5A
  158. Interest, repayment supplements etc. payable by Commissioners
  159. 78Interest in certain cases of official error. Repealed
  160. 78AAssessment for interest overpayments. Repealed
  161. 79Repayment supplement in respect of certain delayed payments or refunds. Repealed
  162. 80Credit for, or repayment of, overstated or overpaid VAT
  163. 80AArrangements for reimbursing customers.
  164. 80BAssessments of amounts due under section 80A arrangements.
  165. 80CAssessed amounts of overpayments etc deemed to be amounts of VAT
  166. 81Interest given by way of credit and set-off of credits.
  167. Part V: Reviews and Appeals
  168. 82Meaning of “tribunal”
  169. 83Appeals.
  170. 83AOffer of review
  171. 83BRight to require review
  172. 83CReview by HMRC
  173. 83DExtensions of time
  174. 83EReview out of time
  175. 83FNature of review etc
  176. 83FANature of review: penalties under Schedule 24 to FA 2021
  177. 83FBEffect of conclusions of review: penalties under Schedule 24 to FA 2021
  178. 83GBringing of appeals
  179. 84Further provisions relating to appeals.
  180. 85Settling appeals by agreement.
  181. 85APayment of tax on determination of appeal
  182. 85BPayment of tax where there is a further appeal
  183. 86Appeals to Court of Appeal. Repealed
  184. 87Enforcement of registered or recorded tribunal decisions etc. Repealed
  185. Part VI: Supplementary provisions
  186. Change in rate of VAT etc. and disclosure of information
  187. 88Supplies spanning change of rate etc.
  188. 89Adjustments of contracts on changes in VAT.
  189. 90Failure of resolution under Provisional Collection of Taxes Act 1968.
  190. 91Disclosure of information for statistical purposes.
  191. Interpretative provisions
  192. 92Taxation under the laws of other member States etc. Repealed
  193. 93Territories included in references to other member States etc. Repealed
  194. 94Meaning of “business” etc.
  195. 95Meaning of “new means of transport”. Repealed
  196. 95AMeaning of “online marketplace” and “operator” etc
  197. 96Other interpretative provisions.
  198. Supplementary provisions
  199. 97Orders, rules and regulations.
  200. 97APlace of supply orders: transitional provision.
  201. 98Service of notices.
  202. 99Refund of VAT to Government of Northern Ireland.
  203. 100Savings and transitional provisions, consequential amendments and repeals.
  204. 101Commencement and extent.
  205. 102Short title.
  206. Schedule A1: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  207. The supplies
  208. 1Paragraph 1
  209. Interpretation
  210. 2Paragraph 2
  211. 3Paragraph 3
  212. 4Paragraph 4
  213. 5Paragraph 5
  214. 6Paragraph 6
  215. 7Interpretation of paragraph 1(5)
  216. 8Interpretation of paragraph 1(6): introductory
  217. 9Interpretation of paragraph 1(6): meaning of “qualifying conversion”
  218. 10Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
  219. 11Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
  220. 12Interpretation of paragraph 1(6): meaning of “special residential conversion”
  221. 13Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
  222. 14Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
  223. 15Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
  224. 16Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
  225. 17Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
  226. 18Interpretation of paragraph 1(7): introductory
  227. 19Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
  228. 20Paragraph 1(7) only applies if planning consent and building control approval obtained
  229. 21Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
  230. 22Interpretation of paragraph 1(6) and (7): meaning of “building materials”
  231. Schedule 1: Registration in respect of taxable supplies : UK establishment
  232. Liability to be registered
  233. 1Paragraph 1
  234. 1AParagraph 1A
  235. 2Paragraph 2
  236. 3Paragraph 3
  237. 4Paragraph 4
  238. Notification of liability and registration
  239. 5Paragraph 5
  240. 6Paragraph 6
  241. 7Paragraph 7
  242. 8Paragraph 8
  243. Entitlement to be registered
  244. 9Paragraph 9
  245. 10Paragraph 10
  246. Notification of end of liability or entitlement etc
  247. 11Paragraph 11
  248. 12Paragraph 12
  249. Cancellation of registration
  250. 13Paragraph 13
  251. Exemption from registration
  252. 14Paragraph 14
  253. Power to vary specified sums by order
  254. 15Paragraph 15
  255. Supplementary
  256. 16Paragraph 16
  257. 17Paragraph 17
  258. 18Paragraph 18
  259. 19Paragraph 19
  260. Schedule 1A: Registration in respect of taxable supplies: non-uk establishment
  261. Liability to be registered
  262. 1Paragraph 1
  263. 2Paragraph 2
  264. 3Paragraph 3
  265. 4Paragraph 4
  266. Notification of liability and registration
  267. 5Paragraph 5
  268. 6Paragraph 6
  269. Notification of end of liability
  270. 7Paragraph 7
  271. Cancellation of registration
  272. 8Paragraph 8
  273. 9Paragraph 9
  274. 10Paragraph 10
  275. 11Paragraph 11
  276. 12Paragraph 12 Repealed
  277. Exemption from registration
  278. 13Paragraph 13
  279. Supplementary
  280. 14Paragraph 14
  281. Schedule 2: Registration in respect of supplies from other member States
  282. Liability to be registered
  283. 1Paragraph 1 Repealed
  284. 2Paragraph 2 Repealed
  285. Notification of liability and registration
  286. 3Paragraph 3 Repealed
  287. Request to be registered
  288. 4Paragraph 4 Repealed
  289. Notification of matters affecting continuance of registration
  290. 5Paragraph 5 Repealed
  291. Cancellation of registration
  292. 6Paragraph 6 Repealed
  293. Conditions of cancellation
  294. 7Paragraph 7 Repealed
  295. Power to vary specified sums by order
  296. 8Paragraph 8 Repealed
  297. Supplementary
  298. 9Paragraph 9 Repealed
  299. 10Paragraph 10 Repealed
  300. Schedule 3: Registration in respect of acquisitions from other member States
  301. Liability to be registered
  302. 1Paragraph 1 Repealed
  303. 2Paragraph 2 Repealed
  304. Notification of liability and registration
  305. 3Paragraph 3 Repealed
  306. Entitlement to be registered etc
  307. 4Paragraph 4 Repealed
  308. Notification of matters affecting continuance of registration
  309. 5Paragraph 5 Repealed
  310. Cancellation of registration
  311. 6Paragraph 6 Repealed
  312. Conditions of cancellation
  313. 7Paragraph 7 Repealed
  314. Exemption from registration
  315. 8Paragraph 8 Repealed
  316. Power to vary specified sums by order
  317. 9Paragraph 9 Repealed
  318. Supplementary
  319. 10Paragraph 10 Repealed
  320. 11Paragraph 11 Repealed
  321. Schedule 3A: Registration in respect of disposals of assets for which a VAT repayment is claimed
  322. Liability to be registered
  323. 1Paragraph 1
  324. 2Paragraph 2
  325. Notification of liability and registration
  326. 3Paragraph 3
  327. 4Paragraph 4
  328. Notification of end of liability
  329. 5Paragraph 5
  330. Cancellation of registration
  331. 6Paragraph 6
  332. Exemption from registration
  333. 7Paragraph 7
  334. Supplementary
  335. 8Paragraph 8
  336. 9Paragraph 9
  337. Schedule 3B: Electronic, telecommunication and broadcasting services: non-union scheme
  338. Paragraph Repealed
  339. Schedule 3BA: Electronic, telecommunication and broadcasting services: Union scheme
  340. Paragraph Repealed
  341. Schedule 4: Matters to be treated as supply of goods or services
  342. 1Paragraph 1
  343. 2Paragraph 2 Repealed
  344. 3Paragraph 3
  345. 4Paragraph 4
  346. 5Paragraph 5
  347. 5AParagraph 5A
  348. 6Paragraph 6 Repealed
  349. 7Paragraph 7
  350. 8Paragraph 8
  351. 9Paragraph 9
  352. Schedule 4A: Place of supply of services: special rules
  353. Part 1: General exceptions
  354. Services relating to land
  355. 1Paragraph 1
  356. Passenger transport
  357. 2Paragraph 2
  358. Hiring of means of transport
  359. 3Paragraph 3
  360. Cultural, educational and entertainment services etc
  361. 4Paragraph 4 Repealed
  362. Restaurant and catering services...
  363. 5Paragraph 5
  364. ...
  365. 6Paragraph 6 Repealed
  366. Hiring of goods
  367. 7Paragraph 7
  368. ...broadcasting services
  369. 8Paragraph 8
  370. Part 2: Exceptions relating to supplies made to relevant business person
  371. Electronically-supplied services
  372. 9Paragraph 9
  373. Admission to cultural, educational and entertainment activities etc
  374. 9AParagraph 9A
  375. Transport of goods
  376. 9BParagraph 9B
  377. Ancillary transport services
  378. 9CParagraph 9C
  379. Repair services: contracts of insurance
  380. 9DParagraph 9D
  381. Telecommunication services
  382. 9EParagraph 9E
  383. Part 3: Exceptions relating to supplies not made to relevant business person
  384. Intermediaries
  385. 10Paragraph 10
  386. Transport of goods...
  387. 11Paragraph 11
  388. ...
  389. 12Paragraph 12 Repealed
  390. Ancillary transport services
  391. 13Paragraph 13
  392. Long-term hiring of means of transport
  393. 13AParagraph 13A
  394. Valuation services etc
  395. 14Paragraph 14
  396. Cultural, educational and entertainment services etc
  397. 14AParagraph 14A
  398. Electronically supplied, telecommunication and broadcasting services
  399. 15Paragraph 15
  400. Other services provided to recipient belonging outside United Kingdom and the Isle of Man
  401. 16Paragraph 16
  402. Schedule 4B: Call-off stock arrangements
  403. Paragraph Repealed
  404. Paragraph Repealed
  405. Paragraph Repealed
  406. Paragraph Repealed
  407. Paragraph Repealed
  408. Paragraph Repealed
  409. Paragraph Repealed
  410. Paragraph Repealed
  411. Paragraph Repealed
  412. Schedule 5: Services supplied where received Repealed
  413. 1Paragraph 1 Repealed
  414. 2Paragraph 2 Repealed
  415. 3Paragraph 3 Repealed
  416. 4Paragraph 4 Repealed
  417. 5Paragraph 5 Repealed
  418. 5AParagraph 5A Repealed
  419. 6Paragraph 6 Repealed
  420. 7Paragraph 7 Repealed
  421. 7AParagraph 7A Repealed
  422. 7BParagraph 7B Repealed
  423. 7CParagraph 7C Repealed
  424. 8Paragraph 8 Repealed
  425. 9Paragraph 9 Repealed
  426. 10Paragraph 10 Repealed
  427. Schedule 5AGoods Eligible to be Fiscally Warehoused
  428. Schedule 6: Valuation: special cases
  429. Part 1: Valuation of supplies of fuel for private use
  430. Option for valuation on flat-rate basis
  431. A1Paragraph A1
  432. B1Paragraph B1
  433. Interpretation
  434. C1Paragraph C1
  435. Part 2: Other Provisions
  436. 1Paragraph 1
  437. 1AParagraph 1A
  438. 2Paragraph 2
  439. 2AParagraph 2A
  440. 3Paragraph 3
  441. 4Paragraph 4
  442. 5Paragraph 5 Repealed
  443. 6Paragraph 6
  444. 7Paragraph 7
  445. 8Paragraph 8
  446. 8AParagraph 8A
  447. 9Paragraph 9
  448. 10Paragraph 10
  449. 11Paragraph 11
  450. 11AParagraph 11A
  451. 11BParagraph 11B
  452. 12Paragraph 12
  453. 13Paragraph 13
  454. Schedule 7: Valuation of acquisitions from other member states: special cases
  455. 1Paragraph 1 Repealed
  456. 2Paragraph 2 Repealed
  457. 3Paragraph 3 Repealed
  458. 4Paragraph 4 Repealed
  459. 5Paragraph 5 Repealed
  460. Schedule 7A: CHARGE AT REDUCED RATE
  461. 1INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
  462. Part 2: THE GROUPS
  463. Group 1 — Supplies of domestic fuel or powerChapter Group 1 — Supplies of domestic fuel or power
  464. 1Paragraph 1
  465. 1Matters included or not included in the supplies
  466. 2Meaning of “fuel oil”, “gas oil” and “kerosene”
  467. 3Meaning of “qualifying use”
  468. 4Supplies only partly for qualifying use
  469. 5Supplies deemed to be for domestic use
  470. 6Other supplies that are for domestic use
  471. 7Interpretation of paragraph 6
  472. Group 2 — Installation of energy-saving materials Chapter Group 2 — Installation of energy-saving materials
  473. 1Paragraph 1
  474. 2Paragraph 2
  475. 3Paragraph 3 Repealed
  476. A1... Repealed
  477. 1Meaning of “energy-saving materials”
  478. 1AInstallation of heat pumps
  479. 2Meaning of “residential accommodation”
  480. 3Meaning of “use for a relevant charitable purpose”
  481. 3Meaning of “use for a relevant charitable purpose” Repealed
  482. 4... Repealed
  483. 5... Repealed
  484. 6Meaning of “relevant supplies”
  485. Group 3 — Grant-funded installation of heating equChapter Group 3 — Grant-funded installation of heating equ
  486. 1Paragraph 1
  487. 2Paragraph 2
  488. 3Paragraph 3
  489. 4Paragraph 4
  490. 5Paragraph 5
  491. 6Paragraph 6
  492. 7Paragraph 7
  493. 8Paragraph 8
  494. 8AParagraph 8A
  495. 8BParagraph 8B
  496. 9Paragraph 9
  497. 10Paragraph 10
  498. 1Supply only included so far as grant-funded
  499. 2Meaning of “relevant scheme”
  500. 3Apportionment of grants that also cover other supplies
  501. 4Meaning of “heating appliances”
  502. 4AMeaning of “central heating system”
  503. 4BMeaning of “renewable source heating system”
  504. 5Meaning of “qualifying security goods”
  505. 6Meaning of “qualifying person”
  506. Group 4 — Women’s sanitary productsChapter Group 4 — Women’s sanitary products
  507. Paragraph Repealed
  508. Group 5 — Children’s car seatsChapter Group 5 — Children’s car seats
  509. 1Paragraph 1
  510. 1Meaning of “children’s car seats”
  511. 2Meaning of “safety seat”
  512. 2AMeaning of “related base unit”
  513. 3Meaning of “related wheeled framework”
  514. 4Meaning of “booster seat”
  515. 5Meaning of “booster cushion”
  516. Group 6 — Residential conversionsChapter Group 6 — Residential conversions
  517. 1Paragraph 1
  518. 2Paragraph 2
  519. 1Supplies only partly within item 1
  520. 2Meaning of “qualifying conversion”
  521. 3Meaning of “changed number of dwellings conversion”
  522. 4Meaning of “single household dwelling” and “multiple occupancy dwelling”
  523. 5Meaning of “house in multiple occupation conversion”
  524. 6Meaning of “use for a relevant residential purpose”
  525. 7Meaning of “special residential conversion”
  526. 8Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
  527. 9“Qualifying conversion” includes related garage works
  528. 10Conversion not “qualifying” if planning consent and building control approval not obtained
  529. 11Meaning of “supply of qualifying services”
  530. 12Meaning of “building materials”
  531. Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONSChapter Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS
  532. 1Paragraph 1
  533. 2Paragraph 2
  534. 1Supplies only partly within item 1
  535. 2Meaning of “alteration” and “qualifying residential premises”
  536. 3Items 1 and 2 only apply where premises have been empty for at least 2 years
  537. 3AItems 1 and 2 apply to related garage works
  538. 4Items 1 and 2 only apply if planning consent and building control approval obtained
  539. 4AItems 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
  540. 5Meaning of “supply of qualifying services”
  541. 6Meaning of “building materials”
  542. Group 8— CONTRACEPTIVE PRODUCTSChapter Group 8— CONTRACEPTIVE PRODUCTS
  543. 1Paragraph 1
  544. Group 9— WELFARE ADVICE OR INFORMATIONChapter Group 9— WELFARE ADVICE OR INFORMATION
  545. 1Paragraph 1
  546. Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE EChapter Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE E
  547. 1Paragraph 1
  548. 2Paragraph 2
  549. Group 11 — SMOKING CESSATION PRODUCTSChapter Group 11 — SMOKING CESSATION PRODUCTS
  550. 1Paragraph 1
  551. GROUP 12CARAVANS
  552. 1Item No
  553. 2Paragraph 2
  554. GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
  555. Group 14 — Course of CateringChapter Group 14 — Course of Catering
  556. 1Paragraph 1
  557. Group 15 — Holiday accommodation etcChapter Group 15 — Holiday accommodation etc
  558. 1Paragraph 1
  559. Group 16 — Shows and certain other attractionsChapter Group 16 — Shows and certain other attractions
  560. 1Paragraph 1
  561. Schedule 8: Zero-rating
  562. IIndex to zero-rated supplies of goods and services
  563. Part II: The Groups
  564. Group 1— FoodChapter Group 1— Food
  565. General items
  566. 1Item No.
  567. 2Paragraph 2
  568. 3Paragraph 3
  569. 4Paragraph 4
  570. Excepted items
  571. 1Item No.
  572. 2Paragraph 2
  573. 3Paragraph 3
  574. 4Paragraph 4
  575. 4AParagraph 4A
  576. 5Paragraph 5
  577. 6Paragraph 6
  578. 7Paragraph 7
  579. Items overriding the exceptions
  580. 1Item No.
  581. 2Paragraph 2
  582. 3Paragraph 3
  583. 4Paragraph 4
  584. 5Paragraph 5
  585. 6Paragraph 6
  586. 7Paragraph 7
  587. Notes:
  588. Chapter Group 2— Sewerage services and water
  589. 1Item No.
  590. 2Paragraph 2
  591. Chapter Group 3— Books, etc.
  592. 1Item No.
  593. 2Paragraph 2
  594. 3Paragraph 3
  595. 4Paragraph 4
  596. 5Paragraph 5
  597. 6Paragraph 6
  598. 7Paragraph 7
  599. Notes
  600. Chapter Group 4— Talking books for the blind and disabled
  601. 1Item No.
  602. 2Paragraph 2
  603. Chapter GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
  604. 1Item No.
  605. 2Paragraph 2
  606. 3Paragraph 3
  607. 4Paragraph 4
  608. Notes:
  609. Chapter GROUP 6—PROTECTED BUILDINGS
  610. 1Item No.
  611. 2Paragraph 2 Repealed
  612. 3Paragraph 3 Repealed
  613. Notes:
  614. Chapter Group 7— International services
  615. 1Item No.
  616. 2Paragraph 2
  617. Chapter Group 8— Transport
  618. 1Paragraph 1
  619. 2Paragraph 2
  620. 2AParagraph 2A
  621. 2BParagraph 2B
  622. 3Paragraph 3
  623. 4Paragraph 4
  624. 5Paragraph 5
  625. 6Paragraph 6
  626. 6ZAParagraph 6ZA
  627. 6ZBParagraph 6ZB
  628. 6AParagraph 6A
  629. 7Paragraph 7
  630. 8Paragraph 8
  631. 9Paragraph 9
  632. 10Paragraph 10
  633. 11Paragraph 11
  634. 12Paragraph 12
  635. 13Paragraph 13 Repealed
  636. Notes:
  637. Chapter Group 9— Caravans and houseboats
  638. 1Item No.
  639. 2Paragraph 2
  640. 3Paragraph 3
  641. Note:
  642. Chapter Group 10— Gold
  643. 1Item No.
  644. 2Paragraph 2
  645. Notes:
  646. Chapter Group 11— Bank notes
  647. 1Item No.
  648. Chapter Group 12— Drugs, medicines, aids for the disabled,
  649. 1Item No.
  650. 1AParagraph 1A Repealed
  651. 2Paragraph 2
  652. 2AParagraph 2A
  653. 2BParagraph 2B
  654. 3Paragraph 3
  655. 4Paragraph 4
  656. 5Paragraph 5
  657. 6Paragraph 6
  658. 7Paragraph 7
  659. 8Paragraph 8
  660. 9Paragraph 9
  661. 10Paragraph 10
  662. 11Paragraph 11
  663. 12Paragraph 12
  664. 13Paragraph 13
  665. 14Paragraph 14 Repealed
  666. 15Paragraph 15
  667. 16Paragraph 16
  668. 17Paragraph 17
  669. 18Paragraph 18
  670. 19Paragraph 19
  671. 20Paragraph 20
  672. Notes:
  673. Chapter Group 13— Imports, exports etc.
  674. 1Item No.
  675. 2Paragraph 2
  676. 3Paragraph 3
  677. Notes:
  678. Chapter Group 14— Tax-free shops
  679. Notes:
  680. Chapter Group 15— Charities etc.
  681. 1Paragraph 1
  682. 1AParagraph 1A
  683. 2Paragraph 2
  684. 3Paragraph 3
  685. 4Paragraph 4
  686. 5Paragraph 5
  687. 6Paragraph 6
  688. 7Paragraph 7
  689. 8Paragraph 8
  690. 8AParagraph 8A
  691. 8BParagraph 8B
  692. 8CParagraph 8C
  693. 9Paragraph 9
  694. 10Paragraph 10
  695. Notes:
  696. Chapter Group 16— Clothing and footwear
  697. 1Item No.
  698. 2Paragraph 2
  699. 3Paragraph 3
  700. Notes:
  701. Chapter GROUP 17—EMISSIONS ALLOWANCES
  702. Paragraph Repealed
  703. GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSORChapter GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSOR
  704. Chapter Group 19 - women's sanitary products
  705. 1Item No.
  706. Chapter Group 20—Personal Protective Equipment (Coronaviru
  707. 1Item No.
  708. Chapter GROUP 21: ONLINE MARKETPLACES (DEEMED SUPPLY)
  709. Item No.
  710. 1Paragraph 1
  711. Chapter GROUP 22: FREE ZONES
  712. Item No
  713. 1Paragraph 1
  714. Chapter GROUP 23: INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027
  715. Item No
  716. 1Paragraph 1
  717. 2Paragraph 2
  718. 1Meaning of “energy-saving materials”
  719. 2Meaning of “residential accommodation”
  720. 3Meaning of “relevant supplies”
  721. 4Installation of heat pumps
  722. 5Meaning of “use for a relevant charitable purpose”
  723. Schedule 9: Exemptions
  724. IIndex to exempt supplies of goods and services
  725. Part II: The Groups
  726. Chapter Group 1— Land
  727. 1Item No.
  728. Notes:
  729. Chapter Group 2 — Insurance
  730. 1Paragraph 1
  731. 4Paragraph 4
  732. Notes:
  733. Group 3— Postal servicesChapter Group 3— Postal services
  734. 1Item No
  735. 2Paragraph 2
  736. Chapter Group 4— Betting, gaming , dutiable machine games
  737. 1Item No.
  738. 1AParagraph 1A
  739. 2Paragraph 2
  740. Notes:
  741. Chapter Group 5— Finance
  742. 1Item No.
  743. 2Paragraph 2
  744. 2AParagraph 2A
  745. 3Paragraph 3
  746. 4Paragraph 4
  747. 5Paragraph 5
  748. 5AParagraph 5A
  749. 6Paragraph 6
  750. 7Paragraph 7 Repealed
  751. 8Paragraph 8
  752. 9Paragraph 9
  753. 10Paragraph 10
  754. Notes:
  755. Chapter Group 6— Education
  756. 1Item No.
  757. 2Paragraph 2
  758. 3Paragraph 3
  759. 4Paragraph 4
  760. 5Paragraph 5
  761. 5AParagraph 5A
  762. 5BParagraph 5B
  763. 5CParagraph 5C
  764. 6Paragraph 6
  765. Notes:
  766. Chapter Group 7— Health and welfare
  767. 1Item No.
  768. 2Paragraph 2
  769. 2AParagraph 2A
  770. 3Paragraph 3
  771. 4Paragraph 4
  772. 5Paragraph 5
  773. 6Paragraph 6
  774. 7Paragraph 7
  775. 8Paragraph 8
  776. 9Paragraph 9
  777. 10Paragraph 10
  778. 11Paragraph 11
  779. Notes:
  780. Chapter Group 8— Burial and cremation
  781. 1Item No.
  782. 2Paragraph 2
  783. Chapter Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSION
  784. 1Item No.
  785. Note:
  786. Chapter Group 10— Sport, sports competitions and physical
  787. 1Item No.
  788. 2Paragraph 2
  789. 3Paragraph 3
  790. Notes:
  791. Chapter Group 11— Works of art etc
  792. 1Item No.
  793. 2Paragraph 2
  794. 3Paragraph 3
  795. 4Paragraph 4
  796. Chapter GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHE
  797. 1Item No.
  798. 2Paragraph 2
  799. 3Paragraph 3
  800. Notes:
  801. Notes:
  802. Chapter GROUP 13— CULTURAL SERVICES ETC
  803. 1Item No.
  804. 2Paragraph 2
  805. Chapter GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT
  806. 1Item No.
  807. Notes:
  808. Chapter GROUP 15—INVESTMENT GOLD
  809. 1Item No.
  810. 2Paragraph 2
  811. 3Paragraph 3
  812. Notes:
  813. Chapter GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVIN
  814. 1Item No
  815. 3Exceptions
  816. Schedule 9ZA: VAT on acquisitions in Northern Ireland from member States
  817. Part 1: Charge to VAT for acquisitions in Northern Ireland from member States
  818. Charge to VAT
  819. 1Paragraph 1
  820. Scope of NI acquisition VAT
  821. 2Paragraph 2
  822. Meaning of acquisition of goods from a member State
  823. 3Paragraph 3
  824. Time of acquisition
  825. 4Paragraph 4
  826. Place of acquisition
  827. 5Paragraph 5
  828. Acquisitions from persons belonging in member States
  829. 6Paragraph 6
  830. Identification of persons for the purposes of VAT in Northern Ireland
  831. 7Paragraph 7
  832. Part 2: Valuation of acquisitions
  833. Valuation of acquisitions from member States
  834. 8Paragraph 8
  835. Transactions below market value
  836. 9Paragraph 9
  837. Value where goods subject to excise duty etc
  838. 10Paragraph 10
  839. Transfer or disposal for no consideration
  840. 11Paragraph 11
  841. Foreign currency transactions
  842. 12Paragraph 12
  843. Meaning of “relevant transaction” and “relevant time”
  844. 13Paragraph 13
  845. Part 3: Payment of NI acquisition VAT by taxable persons
  846. Input tax and output tax
  847. 14Paragraph 14
  848. Payment of NI acquisition VAT
  849. 15Paragraph 15
  850. Part 4: Reliefs etc
  851. Reduced rate
  852. 16Paragraph 16
  853. Zero-rating and exempt acquisitions
  854. 17Paragraph 17
  855. Refunds and reliefs
  856. 18Paragraph 18
  857. Refund of NI acquisition VAT to persons constructing certain buildings
  858. 18AParagraph 18A
  859. Refunds in relation to new means of transport supplied to member States
  860. 19Paragraph 19
  861. Part 5: Application of Act to acquisitions in particular cases
  862. Crown application
  863. 20Paragraph 20
  864. Groups of companies
  865. 21Paragraph 21
  866. Partnerships
  867. 22Paragraph 22
  868. Unincorporated bodies, personal representative etc
  869. 23Paragraph 23
  870. Agents
  871. 24Paragraph 24
  872. VAT representatives
  873. 25Paragraph 25
  874. Margin schemes
  875. 26Paragraph 26
  876. Part 6: Administration, collection and enforcement
  877. Breaches of regulatory provisions
  878. 27Paragraph 27
  879. Offences
  880. 28Paragraph 28
  881. Failure to make returns
  882. 29Paragraph 29
  883. Interest on VAT
  884. 30Paragraph 30 Repealed
  885. Assessment in cases of acquisitions of certain goods by non-taxable persons
  886. 31Paragraph 31
  887. Assessment of amounts due
  888. 32Paragraph 32
  889. Credit for, or repayment of, overstated or overpaid VAT
  890. 33Paragraph 33
  891. Part 7: Appeals and supplementary provision
  892. Appeals
  893. 34Paragraph 34
  894. Supplies spanning change of rate etc
  895. 35Paragraph 35
  896. Failure of resolution under Provisional Collection of Taxes Act 1968
  897. 36Paragraph 36
  898. Refund of VAT to Government of Northern Ireland
  899. 37Paragraph 37
  900. Part 8: Registration in respect of acquisitions from member States
  901. Liability to be registered
  902. 38Paragraph 38
  903. 39Paragraph 39
  904. Notification of liability and registration
  905. 40Paragraph 40
  906. Entitlement to be registered etc
  907. 41Paragraph 41
  908. Notification of matters affecting continuance of registration
  909. 42Paragraph 42
  910. Cancellation of registration
  911. 43Paragraph 43
  912. Exemption from registration
  913. 44Paragraph 44
  914. Power to vary specified sums by regulations
  915. 45Paragraph 45
  916. Notifications
  917. 46Paragraph 46
  918. Meaning of relevant acquisition
  919. 47Paragraph 47
  920. Part 9: Registration in respect of distance sales from the EU to Northern Ireland
  921. Liability to be registered
  922. 48Paragraph 48
  923. 49Paragraph 49
  924. Notification of liability and registration
  925. 50Paragraph 50
  926. Request to be registered
  927. 51Paragraph 51
  928. Notification of matters affecting continuance of registration
  929. 52Paragraph 52
  930. Cancellation of registration
  931. 53Paragraph 53
  932. Power to vary specified sums by regulations
  933. 54Paragraph 54
  934. Notifications
  935. 55Paragraph 55
  936. Meaning of relevant supply
  937. 56Paragraph 56
  938. Part 10: Call-off stock arrangements
  939. Where this Part of this Schedule applies
  940. 57Paragraph 57
  941. Removal of the goods not to be treated as a supply
  942. 58Paragraph 58
  943. Goods transferred to the customer within 12 months of arrival
  944. 59Paragraph 59
  945. Relevant event occurs within 12 months of arrival
  946. 60Paragraph 60
  947. Goods not transferred and no relevant event occurs within 12 months of arrival
  948. 61Paragraph 61
  949. Exception to paragraphs 60 and 61: goods returned to origin territory
  950. 62Paragraph 62
  951. Meaning of “relevant event”
  952. 63Paragraph 63
  953. Record keeping by the supplier
  954. 64Paragraph 64
  955. Record keeping by the customer
  956. 65Paragraph 65
  957. Part 11: Modification of other Schedules
  958. Registration in respect of taxable supplies: UK establishment (Schedule 1)
  959. 66Paragraph 66
  960. Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)
  961. 67Paragraph 67
  962. Registration: disposals of assets where repayment is claimed (Schedule 3A)
  963. 68Paragraph 68
  964. Valuation of supplies: special cases (Schedule 6)
  965. 69Paragraph 69
  966. Zero-rating (Schedule 8)
  967. 70Paragraph 70
  968. Exempt supplies (Schedule 9)
  969. 71Paragraph 71
  970. Avoidance (Schedules 9A and 11A)
  971. 72Paragraph 72
  972. Accounting for VAT and payment of VAT (Schedule 11)
  973. 73Paragraph 73
  974. Administration, collection and enforcement (Schedule 11)
  975. 74Paragraph 74
  976. Part 12: Modification of other Acts
  977. Diplomatic privileges etc
  978. 75Paragraph 75
  979. Customs and Excise Duties (General Reliefs) Act 1979
  980. 76Paragraph 76
  981. Vehicle Excise and Registration Act 1994
  982. 77Paragraph 77
  983. Finance Act 2008
  984. 78Paragraph 78
  985. Finance Act 2016
  986. 79Paragraph 79
  987. Finance (No. 2) Act 2017
  988. 80Paragraph 80
  989. Part 13: Interpretive provisions
  990. Taxation under the laws of member States etc
  991. 81Paragraph 81
  992. Territories included in references to member States etc
  993. 82Paragraph 82
  994. Meaning of “new means of transport”
  995. 83Paragraph 83
  996. VAT charged in a member State
  997. 84Paragraph 84
  998. Schedule 9ZB: Goods removed to or from Northern Ireland and supply rules
  999. Part 1: Importations
  1000. Importations
  1001. 1Paragraph 1
  1002. Valuation of imports
  1003. 2Paragraph 2
  1004. Part 2: Movements between Northern Ireland and Great Britain
  1005. Movements between Northern Ireland and Great Britain
  1006. 3Paragraph 3
  1007. Liability for VAT on movements between Great Britain and Northern Ireland
  1008. 4Paragraph 4
  1009. Valuation of goods removed from Northern Ireland to Great Britain
  1010. 5Paragraph 5
  1011. Relief for qualifying Northern Ireland goods
  1012. 6Paragraph 6
  1013. Zero-rating of supplies made before declaration on removal
  1014. 7Paragraph 7
  1015. Part 3: Modifications in relation to exports
  1016. Movements of goods by charities
  1017. 8Paragraph 8
  1018. Goods exported from Northern Ireland
  1019. 9Paragraph 9
  1020. Zero-rating regulations
  1021. 10Paragraph 10
  1022. Zero-rating of supply of exported goods let on hire
  1023. 11Paragraph 11
  1024. Application of section 30(10)
  1025. 12Paragraph 12
  1026. Relief from VAT on importation of goods
  1027. 13Paragraph 13
  1028. Schedule 8: modifications to Group 13 and 15
  1029. 14Paragraph 14
  1030. Part 4: Warehouses
  1031. Modification of sections 18 and 18A
  1032. 15Paragraph 15
  1033. Place and time of supply: Northern Ireland warehouses
  1034. 16Paragraph 16
  1035. Northern Ireland fiscal warehouses
  1036. 17Paragraph 17
  1037. Conversion of relevant fiscal warehouses etc
  1038. 18Paragraph 18
  1039. Northern Ireland fiscal warehouses: relief
  1040. 19Paragraph 19
  1041. Modification of section 18B
  1042. 20Paragraph 20
  1043. Northern Ireland warehouses and fiscal warehouses: services
  1044. 21Paragraph 21
  1045. Removal from warehousing: accountability
  1046. 22Paragraph 22
  1047. Deficiency in Northern Ireland fiscally warehoused goods
  1048. 23Paragraph 23
  1049. Incorrect Northern Ireland fiscal warehousing certificates
  1050. 24Paragraph 24
  1051. Supplementary provision
  1052. 25Paragraph 25
  1053. Modification of other provisions
  1054. 26Paragraph 26
  1055. Part 5: Rules relating to particular supplies
  1056. Supplies of gas, electricity or heat
  1057. 27Paragraph 27
  1058. Time of supply involving both a supply and an acquisition
  1059. 28Paragraph 28
  1060. Distance selling between EU and Northern Ireland: place of supply
  1061. 29Paragraph 29
  1062. Removal of business assets to be treated as a supply of goods
  1063. 30Paragraph 30
  1064. Application of section 43 (company groups) to goods in Northern Ireland
  1065. 31Paragraph 31
  1066. Partially exempt supplies
  1067. 31AParagraph 31A
  1068. Movement of own goods from Great Britain to Northern Ireland for non-business purposes
  1069. 31BParagraph 31B
  1070. Part 6: Northern Ireland and the Isle of Man
  1071. Application of Part 2 of this Schedule
  1072. 32Paragraph 32
  1073. Modifications in relation to exports: goods removed to Isle of Man
  1074. 33Paragraph 33
  1075. Warehouses
  1076. 34Paragraph 34
  1077. Extent
  1078. 35Paragraph 35
  1079. Part 7: Supplies from a member State to Great Britain via Northern Ireland: registration
  1080. 36Paragraph 36
  1081. Schedule 9ZC: Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
  1082. Part 1: Modification of this Act
  1083. 1Paragraph 1
  1084. 1AParagraph 1A
  1085. 1BParagraph 1B
  1086. 2Paragraph 2
  1087. 2AParagraph 2A
  1088. 3Paragraph 3
  1089. 3AParagraph 3A
  1090. 3BParagraph 3B
  1091. 4Paragraph 4
  1092. 4AParagraph 4A
  1093. Part 2: Modification of the Value Added Tax (Imported Goods) Relief Order 1984
  1094. 5Paragraph 5 Repealed
  1095. Part 2A: Modification of the Value Added Tax Regulations 1995
  1096. 5AParagraph 5A
  1097. Part 3: Registration
  1098. Liability to be registered
  1099. 6Paragraph 6
  1100. 7Paragraph 7
  1101. Notification of liability and registration
  1102. 8Paragraph 8
  1103. Entitlement to be registered etc
  1104. 9Paragraph 9
  1105. Notification of matters affecting continuance of registration
  1106. 10Paragraph 10
  1107. Cancellation of registration
  1108. 11Paragraph 11
  1109. Notifications
  1110. 12Paragraph 12
  1111. Meaning of relevant supply
  1112. 13Paragraph 13
  1113. Modification of the Finance Act 2008
  1114. 14Paragraph 14
  1115. Schedule 9ZD: Distance selling of goods from Northern Ireland: special accounting scheme
  1116. Part 1: Introduction
  1117. Overview
  1118. 1Paragraph 1
  1119. “Scheme supply”
  1120. 2Paragraph 2
  1121. Part 2: Registration
  1122. The register
  1123. 3Paragraph 3
  1124. Persons who may be registered
  1125. 4Paragraph 4
  1126. Becoming registered
  1127. 5Paragraph 5
  1128. Date on which registration takes effect
  1129. 6Paragraph 6
  1130. Further provision about registration
  1131. 7Paragraph 7
  1132. Notification of changes etc
  1133. 8Paragraph 8
  1134. Cancellation of registration
  1135. 9Paragraph 9
  1136. Part 3: Liability, returns, payment etc
  1137. Liability to pay ... VAT to Commissioners
  1138. 10Paragraph 10
  1139. OSS scheme returns
  1140. 11Paragraph 11
  1141. OSS scheme returns: further requirements
  1142. 12Paragraph 12
  1143. Payment
  1144. 13Paragraph 13
  1145. Availability of records
  1146. 14Paragraph 14
  1147. Amounts required to be paid to member States
  1148. 15Paragraph 15
  1149. Persons registered under the OSS scheme who are also registered under this Act
  1150. 15AParagraph 15A
  1151. Part 4: Persons registered under non-UK special accounting schemes
  1152. Meaning of “a non-UK scheme”
  1153. 16Paragraph 16
  1154. Exemption from requirement to register under this Act
  1155. 17Paragraph 17
  1156. De-registration
  1157. 18Paragraph 18
  1158. Scheme participants who are also registered under this Act
  1159. 19Paragraph 19
  1160. Value of supplies to connected persons
  1161. 20Paragraph 20
  1162. Refund of VAT on supplies of goods and services supplied to scheme participant
  1163. 21Paragraph 21
  1164. Availability of records
  1165. 21AParagraph 21A
  1166. Part 5: Collection of ...UK VAT
  1167. Assessments: general modifications of section 73
  1168. 22Paragraph 22
  1169. Assessments in connection with increase in consideration: modifications
  1170. 23Paragraph 23
  1171. Assessments: consequential modifications
  1172. 24Paragraph 24
  1173. Deemed amendments of ... returns
  1174. 25Paragraph 25
  1175. Interest on VAT: “reckonable date”
  1176. 26Paragraph 26 Repealed
  1177. Default surcharge: notice of special surcharge period
  1178. 27Paragraph 27 Repealed
  1179. Further default after service of notice
  1180. 28Paragraph 28 Repealed
  1181. Default surcharge: exceptions for reasonable excuse etc
  1182. 29Paragraph 29 Repealed
  1183. Interest in certain cases of official error
  1184. 30Paragraph 30 Repealed
  1185. Overpayments
  1186. 31Paragraph 31
  1187. Overpayments: supplementary
  1188. 32Paragraph 32
  1189. Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation
  1190. 33Paragraph 33
  1191. Bad debts
  1192. 34Paragraph 34
  1193. Penalties for errors: disclosure
  1194. 35Paragraph 35
  1195. Set-offs
  1196. 36Paragraph 36
  1197. Part 6: Appeals
  1198. 37Paragraph 37
  1199. Part 7: Interpretation
  1200. 38Paragraph 38
  1201. Schedule 9ZE: Distance selling of goods imported to Northern Ireland: special accounting scheme
  1202. Part 1: Introduction
  1203. Overview
  1204. 1Paragraph 1
  1205. Qualifying supplies of goods
  1206. 2Paragraph 2
  1207. Part 2: Registration
  1208. The register
  1209. 3Paragraph 3
  1210. Persons who may be registered
  1211. 4Paragraph 4
  1212. Becoming registered
  1213. 5Paragraph 5
  1214. Date on which registration takes effect
  1215. 6Paragraph 6
  1216. Further provision about registration
  1217. 7Paragraph 7
  1218. Notification of changes etc
  1219. 8Paragraph 8
  1220. Cancellation of registration
  1221. 9Paragraph 9
  1222. Part 3: Liability, returns, payment etc
  1223. Liability to pay VAT to Commissioners
  1224. 10Paragraph 10
  1225. IOSS scheme returns
  1226. 11Paragraph 11
  1227. IOSS scheme returns: further requirements
  1228. 12Paragraph 12
  1229. Payment
  1230. 13Paragraph 13
  1231. Availability of records : persons registered under the IOSS scheme
  1232. 14Paragraph 14
  1233. Amounts required to be paid to member States
  1234. 15Paragraph 15
  1235. Part 4: Collection etc of UK VAT
  1236. Assessments: general modifications of section 73
  1237. 16Paragraph 16
  1238. Assessments in connection with increase in consideration: modifications
  1239. 17Paragraph 17
  1240. Assessments: consequential modifications
  1241. 18Paragraph 18
  1242. Deemed amendments of relevant special scheme returns
  1243. 19Paragraph 19
  1244. Interest on VAT: “reckonable date”
  1245. 20Paragraph 20 Repealed
  1246. Default surcharge: notice of special surcharge period
  1247. 21Paragraph 21 Repealed
  1248. Further default after service of notice
  1249. 22Paragraph 22 Repealed
  1250. Default surcharge: exceptions for reasonable excuse etc
  1251. 23Paragraph 23 Repealed
  1252. Interest in certain cases of official error
  1253. 24Paragraph 24 Repealed
  1254. Overpayments
  1255. 25Paragraph 25
  1256. Overpayments: supplementary
  1257. 26Paragraph 26
  1258. Increase or decrease in consideration for a supply
  1259. 27Paragraph 27
  1260. Bad debts
  1261. 28Paragraph 28
  1262. Penalties for errors: disclosure
  1263. 29Paragraph 29
  1264. Set-offs
  1265. 30Paragraph 30
  1266. Availability of records: participants in a special scheme (other than the IOSS scheme)
  1267. 30AParagraph 30A
  1268. Part 5: IOSS representatives
  1269. Eligibility and representation
  1270. 31Paragraph 31
  1271. Register
  1272. 32Paragraph 32
  1273. Duties and obligations
  1274. 33Paragraph 33
  1275. Part 6: Supplementary provision
  1276. Registration under this Act
  1277. 34Paragraph 34
  1278. De-registration
  1279. 35Paragraph 35
  1280. Scheme participants who are also registered under this Act
  1281. 36Paragraph 36
  1282. No VAT chargeable on supplies by special scheme participants not registered for VAT
  1283. 36AParagraph 36A Repealed
  1284. No import VAT chargeable on qualifying supplies of goods
  1285. 37Paragraph 37
  1286. Time and place of supply of goods
  1287. 38Paragraph 38
  1288. Place of supply of goods: supplies facilitated by online marketplaces
  1289. 39Paragraph 39
  1290. VAT representatives
  1291. 40Paragraph 40
  1292. Refund of UK VAT
  1293. 41Paragraph 41
  1294. Part 7: Appeals
  1295. Appeals
  1296. 42Paragraph 42
  1297. Part 8: Interpretation
  1298. Interpretation
  1299. 43Paragraph 43
  1300. Schedule 9ZF: Modifications etc in connection with Schedules 9ZD and 9ZE
  1301. Part 1: Modifications of this Act
  1302. 1Paragraph 1
  1303. 1AParagraph 1A
  1304. 2Paragraph 2 Repealed
  1305. 3Paragraph 3 Repealed
  1306. 4Paragraph 4 Repealed
  1307. 5Paragraph 5
  1308. 6Paragraph 6 Repealed
  1309. 7Paragraph 7 Repealed
  1310. 8Paragraph 8
  1311. 8AParagraph 8A
  1312. Part 2: Modifications etc of other Acts
  1313. Finance Act 2007
  1314. 9Paragraph 9
  1315. Finance Act 2009
  1316. 10Paragraph 10
  1317. 11Paragraph 11
  1318. 11AParagraph 11A
  1319. 11BParagraph 11B
  1320. 11CParagraph 11C
  1321. 11DParagraph 11D
  1322. 12Paragraph 12 Repealed
  1323. Taxation (Cross-border Trade) Act 2018
  1324. 13Paragraph 13
  1325. Finance Act 2021
  1326. 13AParagraph 13A
  1327. Part 3: Modifications of secondary legislation
  1328. Value Added Tax Regulations 1995
  1329. 14Paragraph 14
  1330. 15Paragraph 15
  1331. 16Paragraph 16
  1332. 17Paragraph 17
  1333. 18Paragraph 18
  1334. Schedule 9A: Anti-avoidance provisions: groups
  1335. Power to give directions
  1336. 1Paragraph 1
  1337. Restrictions on giving directions
  1338. 2Paragraph 2
  1339. Form of directions under Schedule
  1340. 3Paragraph 3
  1341. Time limit on directions
  1342. 4Paragraph 4
  1343. Manner of giving directions
  1344. 5Paragraph 5
  1345. Assessment in consequence of a direction
  1346. 6Paragraph 6
  1347. Interpretation of Schedule etc.
  1348. 7Paragraph 7
  1349. Schedule 10: BUILDINGS AND LAND
  1350. Part 1: THE OPTION TO TAX LAND
  1351. Introduction
  1352. 1Overview of the option to tax
  1353. The option to tax
  1354. 2Effect of the option to tax: exempt supplies become taxable
  1355. 3Meaning of “relevant associate”
  1356. 4Permission for a body corporate to cease to be a relevant associate of the opter
  1357. Exclusions from effect of option to tax
  1358. 5Dwellings designed or adapted, and intended for use, as dwelling etc
  1359. 6Conversion of buildings for use as dwelling etc
  1360. 7Charities
  1361. 8Residential caravans
  1362. 9Residential houseboats
  1363. 10Relevant housing associations
  1364. 11Grant to individual for construction of dwelling
  1365. Anti-avoidance
  1366. 12Developers of exempt land
  1367. 13Meaning of grants made by a developer
  1368. 14Meaning of “development financier”
  1369. 15Meaning of “exempt land”: basic definition
  1370. 15AMeaning of “exempt land”: the building occupation conditions
  1371. 16Meaning of “exempt land”: eligible purposes
  1372. 17Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
  1373. Scope of the option, its duration, notification etc
  1374. 18Scope of the option
  1375. 19The day from which the option has effect
  1376. 20Requirement to notify the option
  1377. 21Real estate elections: elections to opt to tax land subsequently acquired
  1378. 22Real estate elections: supplementary
  1379. 23Revocation of option: the “cooling off” period
  1380. 24Revocation of option: lapse of 6 years since having a relevant interest
  1381. 25Revocation of option: lapse of more than 20 years since option had effect
  1382. 26Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
  1383. 27Exclusion of new building from effect of an option
  1384. 28Pre-option exempt grants: requirement for prior permission before exercise of option to tax
  1385. 29Paragraph 28: application for prior permission
  1386. 30Paragraph 28: purported exercise where prior permission not obtained
  1387. Supplementary provisions
  1388. 31Timing of grant and supplies
  1389. 32Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
  1390. 33Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
  1391. 34Other definitions etc
  1392. Part 2: RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
  1393. 35Introductory
  1394. 36Disposal of interest or change of use following relevant zero-rated supply
  1395. 37Charge to VAT
  1396. 38Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
  1397. 39Definitions
  1398. Part 3: GENERAL
  1399. 40Benefit of consideration for grant accruing to a person other than the grantor
  1400. Schedule 10A: Face-value vouchers issued before 1 January 2019
  1401. Meaning of “face-value voucher” etc
  1402. 1Paragraph 1
  1403. Nature of supply
  1404. 2Paragraph 2
  1405. Treatment of credit vouchers
  1406. 3Paragraph 3
  1407. Treatment of retailer vouchers
  1408. 4Paragraph 4
  1409. Treatment of postage stamps
  1410. 5Paragraph 5
  1411. Treatment of other kinds of face-value voucher
  1412. 6Paragraph 6
  1413. Vouchers supplied free with other goods or services
  1414. 7Paragraph 7
  1415. Exclusion of single purpose vouchers
  1416. 7AParagraph 7A
  1417. Interpretation
  1418. 8Paragraph 8
  1419. Schedule 10B: VAT treatment of vouchers issued on or after 1 January 2019
  1420. Meaning of “voucher”
  1421. 1Paragraph 1
  1422. Meaning of related expressions
  1423. 2Paragraph 2
  1424. VAT treatment of vouchers: general rule
  1425. 3Paragraph 3
  1426. Single purpose vouchers: special rules
  1427. 4Paragraph 4
  1428. 5Paragraph 5
  1429. Multi-purpose vouchers: special rules
  1430. 6Paragraph 6
  1431. 7Paragraph 7
  1432. 8Paragraph 8
  1433. Intermediaries
  1434. 9Paragraph 9
  1435. 10Paragraph 10
  1436. Composite transactions
  1437. 11Paragraph 11
  1438. Schedule 11: Administration, collection and enforcement
  1439. General
  1440. 1Paragraph 1
  1441. Accounting for VAT... and payment of VAT
  1442. 2Paragraph 2
  1443. VAT invoices
  1444. 2AParagraph 2A
  1445. Self-billed invoices
  1446. 2BParagraph 2B
  1447. Electronic communication and storage of VAT invoices etc
  1448. 3Paragraph 3
  1449. Power to require security and production of evidence
  1450. 4Paragraph 4
  1451. Recovery of VAT, etc
  1452. 5Paragraph 5
  1453. Duty to keep records
  1454. 6Paragraph 6
  1455. 6AParagraph 6A
  1456. Furnishing of information and production of documents
  1457. 7Paragraph 7
  1458. Power to take samples
  1459. 8Paragraph 8
  1460. Power to require opening of machines on which relevant machine games are played
  1461. 9Paragraph 9
  1462. Entry and search of premises and persons
  1463. 10Paragraph 10
  1464. Order for access to recorded information etc.
  1465. 11Paragraph 11
  1466. Procedure where documents etc. are removed
  1467. 12Paragraph 12
  1468. 13Paragraph 13
  1469. Evidence by certificate, etc
  1470. 14Paragraph 14
  1471. Schedule 11A: Disclosure of avoidance Schemes
  1472. Interpretation
  1473. 1Paragraph 1
  1474. Obtaining a tax advantage
  1475. 2Paragraph 2
  1476. Meaning of “non-deductible tax”
  1477. 2AParagraph 2A
  1478. Designation by order of avoidance schemes
  1479. 3Paragraph 3
  1480. Designation by order of provisions included in or associated with avoidance schemes
  1481. 4Paragraph 4
  1482. Meaning of “notifiable scheme”
  1483. 5Paragraph 5
  1484. Duty to notify Commissioners
  1485. 6Paragraph 6
  1486. Exemptions from duty to notify under paragraph 6
  1487. 7Paragraph 7
  1488. Power to exclude exemption
  1489. 8Paragraph 8
  1490. Voluntary notification of avoidance scheme that is not designated scheme
  1491. 9Paragraph 9
  1492. Penalty for failure to notify use of notifiable scheme
  1493. 10Paragraph 10
  1494. Amount of penalty
  1495. 11Paragraph 11
  1496. Penalty assessments
  1497. 12Paragraph 12
  1498. Penalty assessments
  1499. 13Paragraph 13
  1500. Schedule 12: Constitution and procedure of tribunals Repealed
  1501. Establishment of tribunals Repealed
  1502. 1Paragraph 1 Repealed
  1503. The President Repealed
  1504. 2Paragraph 2 Repealed
  1505. 3Paragraph 3 Repealed
  1506. Sittings of tribunals Repealed
  1507. 4Paragraph 4 Repealed
  1508. Composition of tribunals Repealed
  1509. 5Paragraph 5 Repealed
  1510. Membership of tribunals Repealed
  1511. 6Paragraph 6 Repealed
  1512. 7Paragraph 7 Repealed
  1513. Exemption from jury service Repealed
  1514. 8Paragraph 8 Repealed
  1515. Rules of procedure Repealed
  1516. 9Paragraph 9 Repealed
  1517. 10Paragraph 10 Repealed
  1518. Schedule 13: Transitional provisions and savings
  1519. Part
  1520. General provisions
  1521. 1Paragraph 1
  1522. Validity of subordinate legislation
  1523. 2Paragraph 2
  1524. Provisions related to the introduction of VAT
  1525. 3Paragraph 3
  1526. Supply in accordance with pre-21.4.75 arrangements
  1527. 4Paragraph 4
  1528. President, chairmen etc of tribunals
  1529. 5Paragraph 5
  1530. Overseas suppliers accounting through their customers
  1531. 6Paragraph 6
  1532. Supplies of fuel and power for domestic or charity use
  1533. 7Paragraph 7 Repealed
  1534. Chapter Group 4A: Fuel and power for domestic or charity use
  1535. 1Item No.
  1536. Notes:
  1537. Zero-rated supplies of goods and services
  1538. 8Paragraph 8
  1539. Bad debt relief
  1540. 9Paragraph 9
  1541. Supplies during construction of buildings and works
  1542. 10Paragraph 10 Repealed
  1543. Offences and Penalties
  1544. 11Paragraph 11
  1545. 12Paragraph 12
  1546. 13Paragraph 13
  1547. 14Paragraph 14
  1548. 15Paragraph 15
  1549. 16Paragraph 16
  1550. 17Paragraph 17
  1551. 18Paragraph 18
  1552. Importation of goods
  1553. 19Paragraph 19
  1554. Assessments
  1555. 20Paragraph 20
  1556. Set-off of credits
  1557. 21Paragraph 21
  1558. VAT tribunals
  1559. 22Paragraph 22
  1560. Isle of Man
  1561. 23Paragraph 23
  1562. Schedule 14: Consequential amendments
  1563. Diplomatic Privileges Act 1964 c.81
  1564. 1Paragraph 1
  1565. Commonwealth Secretariat Act 1966 c.10
  1566. 2Paragraph 2
  1567. Consular Relations Act 1968 c.18
  1568. 3Paragraph 3
  1569. International Organisations Act 1968 c.48
  1570. 4Paragraph 4
  1571. Diplomatic and other Privileges Act 1971 c.64
  1572. 5Paragraph 5
  1573. Customs and Excise Management Act 1979 c.2
  1574. 6Paragraph 6
  1575. Isle of Man Act 1979 c.58
  1576. 7Paragraph 7
  1577. Insolvency Act 1986 c.45
  1578. 8Paragraph 8 Repealed
  1579. Bankruptcy (Scotland) Act 1985 c.66
  1580. 9Paragraph 9 Repealed
  1581. Income and Corporation Taxes Act 1988 c.1
  1582. 10Paragraph 10
  1583. Capital Allowances Act 1990 c.1
  1584. 11Paragraph 11 Repealed
  1585. Tribunals and Inquiries Act 1992 c.53
  1586. 12Paragraph 12 Repealed
  1587. Finance Act 1994 c.9
  1588. 13Paragraph 13
  1589. Vehicle Excise and Registration Act 1994 c.22
  1590. 14Paragraph 14
  1591. Schedule 15: Repeals
  1592. Acts of Parliament
  1593. Statutory Instruments
  1594. Schedule: TABLE OF DERIVATIONS
  1595. 1Notes:
  1596. 2Paragraph 2
  1597. Acts of Parliament
  1598. Subordinate legislation