Value Added Tax Act 1994
1994 c. 23 · Enacted 5 July 1994 · Extends to United Kingdom
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
Contents
- Part I: The charge to tax
- Imposition and rate of VAT
- 1Value added tax.
- 2Rate of VAT.
- 3Taxable persons and registration.
- 3ASupplies of electronic, telecommunication and broadcasting services: special accounting schemes Repealed
- Supply of goods or services in the United Kingdom
- 4Scope of VAT on taxable supplies.
- 5Meaning of supply: alteration by Treasury order.
- 5ASupplies of goods facilitated by online marketplaces: deemed supply
- 6Time of supply.
- 7Place of supply of goods.
- 7AAReverse charge on goods supplied from abroad
- 7APlace of supply of services
- 8Reverse charge on supplies received from abroad.
- 9Place where supplier or recipient of services belongs.
- 9AReverse charge on gas , electricity, heat or cooling...
- Acquisition of goods from member States
- 10Scope of VAT on acquisitions from member States. Repealed
- 11Meaning of acquisition of goods from another member State. Repealed
- 12Time of acquisition. Repealed
- 13Place of acquisition. Repealed
- 14Acquisitions from persons belonging in other member States. Repealed
- Goods supplied between the UK and member States under call-off stock arrangements
- 14ACall-off stock arrangements Repealed
- Importation of goods ...
- 15Meaning of “importation of goods” into the United Kingdom
- 16Application of customs enactments
- 16APostal packets Repealed
- 17Free zone regulations.
- Goods subject to a warehousing regime
- 18Place and time of ... supply.
- 18AFiscal warehousing.
- 18BFiscally warehoused goods: relief.
- 18CWarehouses and fiscal warehouses: services.
- 18DRemoval from warehousing: accountability.
- 18EDeficiency in fiscally warehoused goods.
- 18FSections 18A to 18E: supplementary.
- Determination of value
- 19Value of supply of goods or services.
- 20Valuation of acquisitions from other member States. Repealed
- 21Value of imported goods.
- 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 23Value of supplies involving relevant machine games
- 23AMeaning of “relevant machine game”
- Payment of VAT by taxable persons
- 24Input tax and output tax.
- 25Payment by reference to accounting periods and credit for input tax against output tax.
- 26Input tax allowable under section 25.
- 26ADisallowance of input tax where consideration not paid
- 26AADisapplication of disallowance under section 26A in insolvency
- 26ABAdjustment of output tax in respect of supplies under section 55A
- 26BFlat-rate scheme
- 27Goods imported for private purposes.
- 28Payments on account of VAT.
- 29Invoices provided by recipients of goods or services.
- Part II: Reliefs, exemptions and repayments
- Reliefs etc. generally available
- 29AReduced rate
- 30Zero-rating.
- 31Exempt supplies ....
- 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 33Refunds of VAT in certain cases.
- 33ARefunds of VAT to museums and galleries
- 33BRefunds of VAT to Academies
- 33CRefunds of VAT to charities within section 33D
- 33DCharities to which section 33C applies
- 33EPower to extend refunds of VAT to other persons
- 34Capital goods.
- 35Refund of VAT to persons constructing certain buildings.
- 36Bad debts.
- Acquisitions
- 36ARelief from VAT on acquisition if importation would attract relief Repealed
- Imports, overseas businesses etc
- 37VAT on importation of goods: reliefs etc
- 38Importation of goods by taxable persons.
- 39Repayment of VAT to those in business overseas.
- 39AApplications for forwarding of VAT repayment claims to other member States
- 40Refunds in relation to new means of transport supplied to other member States. Repealed
- Part III: Application of Act in particular cases
- 40ANorthern Ireland Protocol
- 41Application to the Crown.
- 41ASupply of goods or services by public bodies
- 42Local authorities.
- 43Groups of companies.
- 43AGroups: eligibility.
- 43AZASection 43A: control test
- 43AAPower to alter eligibility for grouping
- 43BGroups: applications.
- 43CGroups: termination of membership.
- 43DGroups: duplication
- 44Supplies to groups.
- 45Partnerships.
- 46Business carried on in divisions or by unincorporated bodies, personal representatives etc.
- 47Agents etc.
- 48VAT representatives and security.
- 49Transfers of going concerns.
- 50Terminal markets.
- 50AMargin schemes.
- 50BMargin schemes and export or removal of goods
- 51Buildings and land.
- 51BFace-value vouchers issued before 1 January 2019
- 51CVouchers issued on or after 1 January 2019
- 51DPostage stamps issued on or after 1 January 2019
- 52Trading stamp schemes.
- 53Tour operators.
- 54Farmers etc.
- 55Customers to account for tax on supplies of gold etc.
- 55ACustomers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
- 55BDeposit schemes: designation
- 55CDeposit schemes: value of supply
- 55DDeposit schemes: liability to account for VAT on deposit amounts
- 56Fuel for private use. Repealed
- 57Determination of consideration for fuel supplied for private use. Repealed
- 57AImportation following zero-rated free zone supply: deemed supply
- Part IV: Administration, collection and enforcement
- General administrative provisions
- 58General provisions relating to the administration and collection of VAT.
- 58ZAInternational VAT arrangements
- Disclosure of avoidance schemes
- 58ADisclosure of avoidance schemes
- 58BPayment by cheque
- Default surcharges and other penalties and criminal offences
- 59The default surcharge.
- 59ADefault surcharge: payments on account.
- 59BRelationship between sections 59 and 59A.
- 60VAT evasion: conduct involving dishonesty. Repealed
- 61VAT evasion: liability of directors etc. Repealed
- 62Incorrect certificates as to zero-rating etc.
- 63Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts. Repealed
- 64Repeated misdeclarations. Repealed
- 65Inaccuracies in section 55A statements
- 66Failure to submit section 55A statement
- 67Failure to notify and unauthorised issue of invoices. Repealed
- 67ABreach of controlled goods agreement Repealed
- 68Breaches of walking possession agreements.
- 69Breaches of regulatory provisions.
- 69ABreach of record-keeping requirements etc. in relation to transactions in gold.
- 69BBreach of record-keeping requirements imposed by directions
- 69CTransactions connected with VAT fraud
- 69DPenalties under section 69C: officers' liability
- 69EPublication of details of persons liable to penalties under section 69C
- 70Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
- 71Construction of sections 59 60 to 70.
- 72Offences.
- Assessments of VAT and other payments due
- 73Failure to make returns etc.
- 74Interest on VAT recovered or recoverable by assessment. Repealed
- 75Assessments in cases of acquisitions of certain goods by non-taxable persons. Repealed
- 76Assessment of amounts due by way of penalty, interest or surcharge penalty ....
- 76ASection 76: cases involving special accounting schemes Repealed
- 77Assessments: time limits and supplementary assessments.
- 77ZALate payment interest on amounts of VAT due
- Liability for unpaid VAT of another
- 77AJoint and several liability of traders in supply chain where tax unpaid
- Online marketplaces
- 77BJoint and several liability: sellers identified as non-compliant by the Commissioners
- 77BAJoint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
- 77CJoint and several liability under section 77B or 77BA: assessments
- 77DJoint and several liability under section 77B or 77BA: interest Repealed
- 77EDisplay of VAT registration numbers
- Liability of operators of online marketplaces for VAT in cases of deemed supply
- 77FException from liability under section 5A
- Interest, repayment supplements etc. payable by Commissioners
- 78Interest in certain cases of official error. Repealed
- 78AAssessment for interest overpayments. Repealed
- 79Repayment supplement in respect of certain delayed payments or refunds. Repealed
- 80Credit for, or repayment of, overstated or overpaid VAT
- 80AArrangements for reimbursing customers.
- 80BAssessments of amounts due under section 80A arrangements.
- 80CAssessed amounts of overpayments etc deemed to be amounts of VAT
- 81Interest given by way of credit and set-off of credits.
- Part V: Reviews and Appeals
- 82Meaning of “tribunal”
- 83Appeals.
- 83AOffer of review
- 83BRight to require review
- 83CReview by HMRC
- 83DExtensions of time
- 83EReview out of time
- 83FNature of review etc
- 83FANature of review: penalties under Schedule 24 to FA 2021
- 83FBEffect of conclusions of review: penalties under Schedule 24 to FA 2021
- 83GBringing of appeals
- 84Further provisions relating to appeals.
- 85Settling appeals by agreement.
- 85APayment of tax on determination of appeal
- 85BPayment of tax where there is a further appeal
- 86Appeals to Court of Appeal. Repealed
- 87Enforcement of registered or recorded tribunal decisions etc. Repealed
- Part VI: Supplementary provisions
- Change in rate of VAT etc. and disclosure of information
- 88Supplies spanning change of rate etc.
- 89Adjustments of contracts on changes in VAT.
- 90Failure of resolution under Provisional Collection of Taxes Act 1968.
- 91Disclosure of information for statistical purposes.
- Interpretative provisions
- 92Taxation under the laws of other member States etc. Repealed
- 93Territories included in references to other member States etc. Repealed
- 94Meaning of “business” etc.
- 95Meaning of “new means of transport”. Repealed
- 95AMeaning of “online marketplace” and “operator” etc
- 96Other interpretative provisions.
- Supplementary provisions
- 97Orders, rules and regulations.
- 97APlace of supply orders: transitional provision.
- 98Service of notices.
- 99Refund of VAT to Government of Northern Ireland.
- 100Savings and transitional provisions, consequential amendments and repeals.
- 101Commencement and extent.
- 102Short title.
- Schedule A1: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- The supplies
- 1Paragraph 1
- Interpretation
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Interpretation of paragraph 1(5)
- 8Interpretation of paragraph 1(6): introductory
- 9Interpretation of paragraph 1(6): meaning of “qualifying conversion”
- 10Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
- 11Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
- 12Interpretation of paragraph 1(6): meaning of “special residential conversion”
- 13Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
- 14Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
- 15Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
- 16Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
- 17Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
- 18Interpretation of paragraph 1(7): introductory
- 19Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
- 20Paragraph 1(7) only applies if planning consent and building control approval obtained
- 21Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
- 22Interpretation of paragraph 1(6) and (7): meaning of “building materials”
- Schedule 1: Registration in respect of taxable supplies : UK establishment
- Liability to be registered
- 1Paragraph 1
- 1AParagraph 1A
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Notification of liability and registration
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- Entitlement to be registered
- 9Paragraph 9
- 10Paragraph 10
- Notification of end of liability or entitlement etc
- 11Paragraph 11
- 12Paragraph 12
- Cancellation of registration
- 13Paragraph 13
- Exemption from registration
- 14Paragraph 14
- Power to vary specified sums by order
- 15Paragraph 15
- Supplementary
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- Schedule 1A: Registration in respect of taxable supplies: non-uk establishment
- Liability to be registered
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Notification of liability and registration
- 5Paragraph 5
- 6Paragraph 6
- Notification of end of liability
- 7Paragraph 7
- Cancellation of registration
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12 Repealed
- Exemption from registration
- 13Paragraph 13
- Supplementary
- 14Paragraph 14
- Schedule 2: Registration in respect of supplies from other member States
- Liability to be registered
- 1Paragraph 1 Repealed
- 2Paragraph 2 Repealed
- Notification of liability and registration
- 3Paragraph 3 Repealed
- Request to be registered
- 4Paragraph 4 Repealed
- Notification of matters affecting continuance of registration
- 5Paragraph 5 Repealed
- Cancellation of registration
- 6Paragraph 6 Repealed
- Conditions of cancellation
- 7Paragraph 7 Repealed
- Power to vary specified sums by order
- 8Paragraph 8 Repealed
- Supplementary
- 9Paragraph 9 Repealed
- 10Paragraph 10 Repealed
- Schedule 3: Registration in respect of acquisitions from other member States
- Liability to be registered
- 1Paragraph 1 Repealed
- 2Paragraph 2 Repealed
- Notification of liability and registration
- 3Paragraph 3 Repealed
- Entitlement to be registered etc
- 4Paragraph 4 Repealed
- Notification of matters affecting continuance of registration
- 5Paragraph 5 Repealed
- Cancellation of registration
- 6Paragraph 6 Repealed
- Conditions of cancellation
- 7Paragraph 7 Repealed
- Exemption from registration
- 8Paragraph 8 Repealed
- Power to vary specified sums by order
- 9Paragraph 9 Repealed
- Supplementary
- 10Paragraph 10 Repealed
- 11Paragraph 11 Repealed
- Schedule 3A: Registration in respect of disposals of assets for which a VAT repayment is claimed
- Liability to be registered
- 1Paragraph 1
- 2Paragraph 2
- Notification of liability and registration
- 3Paragraph 3
- 4Paragraph 4
- Notification of end of liability
- 5Paragraph 5
- Cancellation of registration
- 6Paragraph 6
- Exemption from registration
- 7Paragraph 7
- Supplementary
- 8Paragraph 8
- 9Paragraph 9
- Schedule 3B: Electronic, telecommunication and broadcasting services: non-union scheme
- Paragraph Repealed
- Schedule 3BA: Electronic, telecommunication and broadcasting services: Union scheme
- Paragraph Repealed
- Schedule 4: Matters to be treated as supply of goods or services
- 1Paragraph 1
- 2Paragraph 2 Repealed
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 5AParagraph 5A
- 6Paragraph 6 Repealed
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- Schedule 4A: Place of supply of services: special rules
- Part 1: General exceptions
- Services relating to land
- 1Paragraph 1
- Passenger transport
- 2Paragraph 2
- Hiring of means of transport
- 3Paragraph 3
- Cultural, educational and entertainment services etc
- 4Paragraph 4 Repealed
- Restaurant and catering services...
- 5Paragraph 5
- ...
- 6Paragraph 6 Repealed
- Hiring of goods
- 7Paragraph 7
- ...broadcasting services
- 8Paragraph 8
- Part 2: Exceptions relating to supplies made to relevant business person
- Electronically-supplied services
- 9Paragraph 9
- Admission to cultural, educational and entertainment activities etc
- 9AParagraph 9A
- Transport of goods
- 9BParagraph 9B
- Ancillary transport services
- 9CParagraph 9C
- Repair services: contracts of insurance
- 9DParagraph 9D
- Telecommunication services
- 9EParagraph 9E
- Part 3: Exceptions relating to supplies not made to relevant business person
- Intermediaries
- 10Paragraph 10
- Transport of goods...
- 11Paragraph 11
- ...
- 12Paragraph 12 Repealed
- Ancillary transport services
- 13Paragraph 13
- Long-term hiring of means of transport
- 13AParagraph 13A
- Valuation services etc
- 14Paragraph 14
- Cultural, educational and entertainment services etc
- 14AParagraph 14A
- Electronically supplied, telecommunication and broadcasting services
- 15Paragraph 15
- Other services provided to recipient belonging outside United Kingdom and the Isle of Man
- 16Paragraph 16
- Schedule 4B: Call-off stock arrangements
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Schedule 5: Services supplied where received Repealed
- 1Paragraph 1 Repealed
- 2Paragraph 2 Repealed
- 3Paragraph 3 Repealed
- 4Paragraph 4 Repealed
- 5Paragraph 5 Repealed
- 5AParagraph 5A Repealed
- 6Paragraph 6 Repealed
- 7Paragraph 7 Repealed
- 7AParagraph 7A Repealed
- 7BParagraph 7B Repealed
- 7CParagraph 7C Repealed
- 8Paragraph 8 Repealed
- 9Paragraph 9 Repealed
- 10Paragraph 10 Repealed
- Schedule 5A: Goods Eligible to be Fiscally Warehoused
- Schedule 6: Valuation: special cases
- Part 1: Valuation of supplies of fuel for private use
- Option for valuation on flat-rate basis
- A1Paragraph A1
- B1Paragraph B1
- Interpretation
- C1Paragraph C1
- Part 2: Other Provisions
- 1Paragraph 1
- 1AParagraph 1A
- 2Paragraph 2
- 2AParagraph 2A
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5 Repealed
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 8AParagraph 8A
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 11AParagraph 11A
- 11BParagraph 11B
- 12Paragraph 12
- 13Paragraph 13
- Schedule 7: Valuation of acquisitions from other member states: special cases
- 1Paragraph 1 Repealed
- 2Paragraph 2 Repealed
- 3Paragraph 3 Repealed
- 4Paragraph 4 Repealed
- 5Paragraph 5 Repealed
- Schedule 7A: CHARGE AT REDUCED RATE
- 1INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
- Part 2: THE GROUPS
- Group 1 — Supplies of domestic fuel or powerChapter Group 1 — Supplies of domestic fuel or power
- 1Paragraph 1
- 1Matters included or not included in the supplies
- 2Meaning of “fuel oil”, “gas oil” and “kerosene”
- 3Meaning of “qualifying use”
- 4Supplies only partly for qualifying use
- 5Supplies deemed to be for domestic use
- 6Other supplies that are for domestic use
- 7Interpretation of paragraph 6
- Group 2 — Installation of energy-saving materials Chapter Group 2 — Installation of energy-saving materials
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3 Repealed
- A1... Repealed
- 1Meaning of “energy-saving materials”
- 1AInstallation of heat pumps
- 2Meaning of “residential accommodation”
- 3Meaning of “use for a relevant charitable purpose”
- 3Meaning of “use for a relevant charitable purpose” Repealed
- 4... Repealed
- 5... Repealed
- 6Meaning of “relevant supplies”
- Group 3 — Grant-funded installation of heating equChapter Group 3 — Grant-funded installation of heating equ
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 8AParagraph 8A
- 8BParagraph 8B
- 9Paragraph 9
- 10Paragraph 10
- 1Supply only included so far as grant-funded
- 2Meaning of “relevant scheme”
- 3Apportionment of grants that also cover other supplies
- 4Meaning of “heating appliances”
- 4AMeaning of “central heating system”
- 4BMeaning of “renewable source heating system”
- 5Meaning of “qualifying security goods”
- 6Meaning of “qualifying person”
- Group 4 — Women’s sanitary productsChapter Group 4 — Women’s sanitary products
- Paragraph Repealed
- Group 5 — Children’s car seatsChapter Group 5 — Children’s car seats
- 1Paragraph 1
- 1Meaning of “children’s car seats”
- 2Meaning of “safety seat”
- 2AMeaning of “related base unit”
- 3Meaning of “related wheeled framework”
- 4Meaning of “booster seat”
- 5Meaning of “booster cushion”
- Group 6 — Residential conversionsChapter Group 6 — Residential conversions
- 1Paragraph 1
- 2Paragraph 2
- 1Supplies only partly within item 1
- 2Meaning of “qualifying conversion”
- 3Meaning of “changed number of dwellings conversion”
- 4Meaning of “single household dwelling” and “multiple occupancy dwelling”
- 5Meaning of “house in multiple occupation conversion”
- 6Meaning of “use for a relevant residential purpose”
- 7Meaning of “special residential conversion”
- 8Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
- 9“Qualifying conversion” includes related garage works
- 10Conversion not “qualifying” if planning consent and building control approval not obtained
- 11Meaning of “supply of qualifying services”
- 12Meaning of “building materials”
- Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONSChapter Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS
- 1Paragraph 1
- 2Paragraph 2
- 1Supplies only partly within item 1
- 2Meaning of “alteration” and “qualifying residential premises”
- 3Items 1 and 2 only apply where premises have been empty for at least 2 years
- 3AItems 1 and 2 apply to related garage works
- 4Items 1 and 2 only apply if planning consent and building control approval obtained
- 4AItems 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
- 5Meaning of “supply of qualifying services”
- 6Meaning of “building materials”
- Group 8— CONTRACEPTIVE PRODUCTSChapter Group 8— CONTRACEPTIVE PRODUCTS
- 1Paragraph 1
- Group 9— WELFARE ADVICE OR INFORMATIONChapter Group 9— WELFARE ADVICE OR INFORMATION
- 1Paragraph 1
- Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE EChapter Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE E
- 1Paragraph 1
- 2Paragraph 2
- Group 11 — SMOKING CESSATION PRODUCTSChapter Group 11 — SMOKING CESSATION PRODUCTS
- 1Paragraph 1
- GROUP 12CARAVANS
- 1Item No
- 2Paragraph 2
- GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
- Group 14 — Course of CateringChapter Group 14 — Course of Catering
- 1Paragraph 1
- Group 15 — Holiday accommodation etcChapter Group 15 — Holiday accommodation etc
- 1Paragraph 1
- Group 16 — Shows and certain other attractionsChapter Group 16 — Shows and certain other attractions
- 1Paragraph 1
- Schedule 8: Zero-rating
- IIndex to zero-rated supplies of goods and services
- Part II: The Groups
- Group 1— FoodChapter Group 1— Food
- General items
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Excepted items
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 4AParagraph 4A
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- Items overriding the exceptions
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- Notes:
- Chapter Group 2— Sewerage services and water
- 1Item No.
- 2Paragraph 2
- Chapter Group 3— Books, etc.
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- Notes
- Chapter Group 4— Talking books for the blind and disabled
- 1Item No.
- 2Paragraph 2
- Chapter GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Notes:
- Chapter GROUP 6—PROTECTED BUILDINGS
- 1Item No.
- 2Paragraph 2 Repealed
- 3Paragraph 3 Repealed
- Notes:
- Chapter Group 7— International services
- 1Item No.
- 2Paragraph 2
- Chapter Group 8— Transport
- 1Paragraph 1
- 2Paragraph 2
- 2AParagraph 2A
- 2BParagraph 2B
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 6ZAParagraph 6ZA
- 6ZBParagraph 6ZB
- 6AParagraph 6A
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13 Repealed
- Notes:
- Chapter Group 9— Caravans and houseboats
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- Note:
- Chapter Group 10— Gold
- 1Item No.
- 2Paragraph 2
- Notes:
- Chapter Group 11— Bank notes
- 1Item No.
- Chapter Group 12— Drugs, medicines, aids for the disabled,
- 1Item No.
- 1AParagraph 1A Repealed
- 2Paragraph 2
- 2AParagraph 2A
- 2BParagraph 2B
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14 Repealed
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- Notes:
- Chapter Group 13— Imports, exports etc.
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- Notes:
- Chapter Group 14— Tax-free shops
- Notes:
- Chapter Group 15— Charities etc.
- 1Paragraph 1
- 1AParagraph 1A
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 8AParagraph 8A
- 8BParagraph 8B
- 8CParagraph 8C
- 9Paragraph 9
- 10Paragraph 10
- Notes:
- Chapter Group 16— Clothing and footwear
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- Notes:
- Chapter GROUP 17—EMISSIONS ALLOWANCES
- Paragraph Repealed
- GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSORChapter GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSOR
- Chapter Group 19 - women's sanitary products
- 1Item No.
- Chapter Group 20—Personal Protective Equipment (Coronaviru
- 1Item No.
- Chapter GROUP 21: ONLINE MARKETPLACES (DEEMED SUPPLY)
- Item No.
- 1Paragraph 1
- Chapter GROUP 22: FREE ZONES
- Item No
- 1Paragraph 1
- 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
- Item No
- 1Paragraph 1
- 2Paragraph 2
- 1Meaning of “energy-saving materials”
- 2Meaning of “residential accommodation”
- 3Meaning of “relevant supplies”
- 4Installation of heat pumps
- 5Meaning of “use for a relevant charitable purpose”
- Schedule 9: Exemptions
- IIndex to exempt supplies of goods and services
- Part II: The Groups
- Chapter Group 1— Land
- 1Item No.
- Notes:
- Chapter Group 2 — Insurance
- 1Paragraph 1
- 4Paragraph 4
- Notes:
- Chapter Group 3— Postal services
- 1Item No
- 2Paragraph 2
- Chapter Group 4— Betting, gaming , dutiable machine games
- 1Item No.
- 1AParagraph 1A
- 2Paragraph 2
- Notes:
- Chapter Group 5— Finance
- 1Item No.
- 2Paragraph 2
- 2AParagraph 2A
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 5AParagraph 5A
- 6Paragraph 6
- 7Paragraph 7 Repealed
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- Notes:
- Chapter Group 6— Education
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 5AParagraph 5A
- 5BParagraph 5B
- 5CParagraph 5C
- 6Paragraph 6
- Notes:
- Chapter Group 7— Health and welfare
- 1Item No.
- 2Paragraph 2
- 2AParagraph 2A
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- Notes:
- Chapter Group 8— Burial and cremation
- 1Item No.
- 2Paragraph 2
- Chapter Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSION
- 1Item No.
- Note:
- Chapter Group 10— Sport, sports competitions and physical
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- Notes:
- Chapter Group 11— Works of art etc
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Chapter GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHE
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- Notes:
- Notes:
- Chapter GROUP 13— CULTURAL SERVICES ETC
- 1Item No.
- 2Paragraph 2
- Chapter GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT
- 1Item No.
- Notes:
- Chapter GROUP 15—INVESTMENT GOLD
- 1Item No.
- 2Paragraph 2
- 3Paragraph 3
- Notes:
- Chapter GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVIN
- 1Item No
- 3Exceptions
- Schedule 9ZA: VAT on acquisitions in Northern Ireland from member States
- Part 1: Charge to VAT for acquisitions in Northern Ireland from member States
- Charge to VAT
- 1Paragraph 1
- Scope of NI acquisition VAT
- 2Paragraph 2
- Meaning of acquisition of goods from a member State
- 3Paragraph 3
- Time of acquisition
- 4Paragraph 4
- Place of acquisition
- 5Paragraph 5
- Acquisitions from persons belonging in member States
- 6Paragraph 6
- Identification of persons for the purposes of VAT in Northern Ireland
- 7Paragraph 7
- Part 2: Valuation of acquisitions
- Valuation of acquisitions from member States
- 8Paragraph 8
- Transactions below market value
- 9Paragraph 9
- Value where goods subject to excise duty etc
- 10Paragraph 10
- Transfer or disposal for no consideration
- 11Paragraph 11
- Foreign currency transactions
- 12Paragraph 12
- Meaning of “relevant transaction” and “relevant time”
- 13Paragraph 13
- Part 3: Payment of NI acquisition VAT by taxable persons
- Input tax and output tax
- 14Paragraph 14
- Payment of NI acquisition VAT
- 15Paragraph 15
- Part 4: Reliefs etc
- Reduced rate
- 16Paragraph 16
- Zero-rating and exempt acquisitions
- 17Paragraph 17
- Refunds and reliefs
- 18Paragraph 18
- Refund of NI acquisition VAT to persons constructing certain buildings
- 18AParagraph 18A
- Refunds in relation to new means of transport supplied to member States
- 19Paragraph 19
- Part 5: Application of Act to acquisitions in particular cases
- Crown application
- 20Paragraph 20
- Groups of companies
- 21Paragraph 21
- Partnerships
- 22Paragraph 22
- Unincorporated bodies, personal representative etc
- 23Paragraph 23
- Agents
- 24Paragraph 24
- VAT representatives
- 25Paragraph 25
- Margin schemes
- 26Paragraph 26
- Part 6: Administration, collection and enforcement
- Breaches of regulatory provisions
- 27Paragraph 27
- Offences
- 28Paragraph 28
- Failure to make returns
- 29Paragraph 29
- Interest on VAT
- 30Paragraph 30 Repealed
- Assessment in cases of acquisitions of certain goods by non-taxable persons
- 31Paragraph 31
- Assessment of amounts due
- 32Paragraph 32
- Credit for, or repayment of, overstated or overpaid VAT
- 33Paragraph 33
- Part 7: Appeals and supplementary provision
- Appeals
- 34Paragraph 34
- Supplies spanning change of rate etc
- 35Paragraph 35
- Failure of resolution under Provisional Collection of Taxes Act 1968
- 36Paragraph 36
- Refund of VAT to Government of Northern Ireland
- 37Paragraph 37
- Part 8: Registration in respect of acquisitions from member States
- Liability to be registered
- 38Paragraph 38
- 39Paragraph 39
- Notification of liability and registration
- 40Paragraph 40
- Entitlement to be registered etc
- 41Paragraph 41
- Notification of matters affecting continuance of registration
- 42Paragraph 42
- Cancellation of registration
- 43Paragraph 43
- Exemption from registration
- 44Paragraph 44
- Power to vary specified sums by regulations
- 45Paragraph 45
- Notifications
- 46Paragraph 46
- Meaning of relevant acquisition
- 47Paragraph 47
- Part 9: Registration in respect of distance sales from the EU to Northern Ireland
- Liability to be registered
- 48Paragraph 48
- 49Paragraph 49
- Notification of liability and registration
- 50Paragraph 50
- Request to be registered
- 51Paragraph 51
- Notification of matters affecting continuance of registration
- 52Paragraph 52
- Cancellation of registration
- 53Paragraph 53
- Power to vary specified sums by regulations
- 54Paragraph 54
- Notifications
- 55Paragraph 55
- Meaning of relevant supply
- 56Paragraph 56
- Part 10: Call-off stock arrangements
- Where this Part of this Schedule applies
- 57Paragraph 57
- Removal of the goods not to be treated as a supply
- 58Paragraph 58
- Goods transferred to the customer within 12 months of arrival
- 59Paragraph 59
- Relevant event occurs within 12 months of arrival
- 60Paragraph 60
- Goods not transferred and no relevant event occurs within 12 months of arrival
- 61Paragraph 61
- Exception to paragraphs 60 and 61: goods returned to origin territory
- 62Paragraph 62
- Meaning of “relevant event”
- 63Paragraph 63
- Record keeping by the supplier
- 64Paragraph 64
- Record keeping by the customer
- 65Paragraph 65
- Part 11: Modification of other Schedules
- Registration in respect of taxable supplies: UK establishment (Schedule 1)
- 66Paragraph 66
- Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)
- 67Paragraph 67
- Registration: disposals of assets where repayment is claimed (Schedule 3A)
- 68Paragraph 68
- Valuation of supplies: special cases (Schedule 6)
- 69Paragraph 69
- Zero-rating (Schedule 8)
- 70Paragraph 70
- Exempt supplies (Schedule 9)
- 71Paragraph 71
- Avoidance (Schedules 9A and 11A)
- 72Paragraph 72
- Accounting for VAT and payment of VAT (Schedule 11)
- 73Paragraph 73
- Administration, collection and enforcement (Schedule 11)
- 74Paragraph 74
- Part 12: Modification of other Acts
- Diplomatic privileges etc
- 75Paragraph 75
- Customs and Excise Duties (General Reliefs) Act 1979
- 76Paragraph 76
- Vehicle Excise and Registration Act 1994
- 77Paragraph 77
- Finance Act 2008
- 78Paragraph 78
- Finance Act 2016
- 79Paragraph 79
- Finance (No. 2) Act 2017
- 80Paragraph 80
- Part 13: Interpretive provisions
- Taxation under the laws of member States etc
- 81Paragraph 81
- Territories included in references to member States etc
- 82Paragraph 82
- Meaning of “new means of transport”
- 83Paragraph 83
- VAT charged in a member State
- 84Paragraph 84
- Schedule 9ZB: Goods removed to or from Northern Ireland and supply rules
- Part 1: Importations
- Importations
- 1Paragraph 1
- Valuation of imports
- 2Paragraph 2
- Part 2: Movements between Northern Ireland and Great Britain
- Movements between Northern Ireland and Great Britain
- 3Paragraph 3
- Liability for VAT on movements between Great Britain and Northern Ireland
- 4Paragraph 4
- Valuation of goods removed from Northern Ireland to Great Britain
- 5Paragraph 5
- Relief for qualifying Northern Ireland goods
- 6Paragraph 6
- Zero-rating of supplies made before declaration on removal
- 7Paragraph 7
- Part 3: Modifications in relation to exports
- Movements of goods by charities
- 8Paragraph 8
- Goods exported from Northern Ireland
- 9Paragraph 9
- Zero-rating regulations
- 10Paragraph 10
- Zero-rating of supply of exported goods let on hire
- 11Paragraph 11
- Application of section 30(10)
- 12Paragraph 12
- Relief from VAT on importation of goods
- 13Paragraph 13
- Schedule 8: modifications to Group 13 and 15
- 14Paragraph 14
- Part 4: Warehouses
- Modification of sections 18 and 18A
- 15Paragraph 15
- Place and time of supply: Northern Ireland warehouses
- 16Paragraph 16
- Northern Ireland fiscal warehouses
- 17Paragraph 17
- Conversion of relevant fiscal warehouses etc
- 18Paragraph 18
- Northern Ireland fiscal warehouses: relief
- 19Paragraph 19
- Modification of section 18B
- 20Paragraph 20
- Northern Ireland warehouses and fiscal warehouses: services
- 21Paragraph 21
- Removal from warehousing: accountability
- 22Paragraph 22
- Deficiency in Northern Ireland fiscally warehoused goods
- 23Paragraph 23
- Incorrect Northern Ireland fiscal warehousing certificates
- 24Paragraph 24
- Supplementary provision
- 25Paragraph 25
- Modification of other provisions
- 26Paragraph 26
- Part 5: Rules relating to particular supplies
- Supplies of gas, electricity or heat
- 27Paragraph 27
- Time of supply involving both a supply and an acquisition
- 28Paragraph 28
- Distance selling between EU and Northern Ireland: place of supply
- 29Paragraph 29
- Removal of business assets to be treated as a supply of goods
- 30Paragraph 30
- Application of section 43 (company groups) to goods in Northern Ireland
- 31Paragraph 31
- Partially exempt supplies
- 31AParagraph 31A
- Movement of own goods from Great Britain to Northern Ireland for non-business purposes
- 31BParagraph 31B
- Part 6: Northern Ireland and the Isle of Man
- Application of Part 2 of this Schedule
- 32Paragraph 32
- Modifications in relation to exports: goods removed to Isle of Man
- 33Paragraph 33
- Warehouses
- 34Paragraph 34
- Extent
- 35Paragraph 35
- Part 7: Supplies from a member State to Great Britain via Northern Ireland: registration
- 36Paragraph 36
- Schedule 9ZC: Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
- Part 1: Modification of this Act
- 1Paragraph 1
- 1AParagraph 1A
- 1BParagraph 1B
- 2Paragraph 2
- 2AParagraph 2A
- 3Paragraph 3
- 3AParagraph 3A
- 3BParagraph 3B
- 4Paragraph 4
- 4AParagraph 4A
- Part 2: Modification of the Value Added Tax (Imported Goods) Relief Order 1984
- 5Paragraph 5 Repealed
- Part 2A: Modification of the Value Added Tax Regulations 1995
- 5AParagraph 5A
- Part 3: Registration
- Liability to be registered
- 6Paragraph 6
- 7Paragraph 7
- Notification of liability and registration
- 8Paragraph 8
- Entitlement to be registered etc
- 9Paragraph 9
- Notification of matters affecting continuance of registration
- 10Paragraph 10
- Cancellation of registration
- 11Paragraph 11
- Notifications
- 12Paragraph 12
- Meaning of relevant supply
- 13Paragraph 13
- Modification of the Finance Act 2008
- 14Paragraph 14
- Schedule 9ZD: Distance selling of goods from Northern Ireland: special accounting scheme
- Part 1: Introduction
- Overview
- 1Paragraph 1
- “Scheme supply”
- 2Paragraph 2
- Part 2: Registration
- The register
- 3Paragraph 3
- Persons who may be registered
- 4Paragraph 4
- Becoming registered
- 5Paragraph 5
- Date on which registration takes effect
- 6Paragraph 6
- Further provision about registration
- 7Paragraph 7
- Notification of changes etc
- 8Paragraph 8
- Cancellation of registration
- 9Paragraph 9
- Part 3: Liability, returns, payment etc
- Liability to pay ... VAT to Commissioners
- 10Paragraph 10
- OSS scheme returns
- 11Paragraph 11
- OSS scheme returns: further requirements
- 12Paragraph 12
- Payment
- 13Paragraph 13
- Availability of records
- 14Paragraph 14
- Amounts required to be paid to member States
- 15Paragraph 15
- Persons registered under the OSS scheme who are also registered under this Act
- 15AParagraph 15A
- Part 4: Persons registered under non-UK special accounting schemes
- Meaning of “a non-UK scheme”
- 16Paragraph 16
- Exemption from requirement to register under this Act
- 17Paragraph 17
- De-registration
- 18Paragraph 18
- Scheme participants who are also registered under this Act
- 19Paragraph 19
- Value of supplies to connected persons
- 20Paragraph 20
- Refund of VAT on supplies of goods and services supplied to scheme participant
- 21Paragraph 21
- Availability of records
- 21AParagraph 21A
- Part 5: Collection of ...UK VAT
- Assessments: general modifications of section 73
- 22Paragraph 22
- Assessments in connection with increase in consideration: modifications
- 23Paragraph 23
- Assessments: consequential modifications
- 24Paragraph 24
- Deemed amendments of ... returns
- 25Paragraph 25
- Interest on VAT: “reckonable date”
- 26Paragraph 26 Repealed
- Default surcharge: notice of special surcharge period
- 27Paragraph 27 Repealed
- Further default after service of notice
- 28Paragraph 28 Repealed
- Default surcharge: exceptions for reasonable excuse etc
- 29Paragraph 29 Repealed
- Interest in certain cases of official error
- 30Paragraph 30 Repealed
- Overpayments
- 31Paragraph 31
- Overpayments: supplementary
- 32Paragraph 32
- Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation
- 33Paragraph 33
- Bad debts
- 34Paragraph 34
- Penalties for errors: disclosure
- 35Paragraph 35
- Set-offs
- 36Paragraph 36
- Part 6: Appeals
- 37Paragraph 37
- Part 7: Interpretation
- 38Paragraph 38
- Schedule 9ZE: Distance selling of goods imported to Northern Ireland: special accounting scheme
- Part 1: Introduction
- Overview
- 1Paragraph 1
- Qualifying supplies of goods
- 2Paragraph 2
- Part 2: Registration
- The register
- 3Paragraph 3
- Persons who may be registered
- 4Paragraph 4
- Becoming registered
- 5Paragraph 5
- Date on which registration takes effect
- 6Paragraph 6
- Further provision about registration
- 7Paragraph 7
- Notification of changes etc
- 8Paragraph 8
- Cancellation of registration
- 9Paragraph 9
- Part 3: Liability, returns, payment etc
- Liability to pay VAT to Commissioners
- 10Paragraph 10
- IOSS scheme returns
- 11Paragraph 11
- IOSS scheme returns: further requirements
- 12Paragraph 12
- Payment
- 13Paragraph 13
- Availability of records : persons registered under the IOSS scheme
- 14Paragraph 14
- Amounts required to be paid to member States
- 15Paragraph 15
- Part 4: Collection etc of UK VAT
- Assessments: general modifications of section 73
- 16Paragraph 16
- Assessments in connection with increase in consideration: modifications
- 17Paragraph 17
- Assessments: consequential modifications
- 18Paragraph 18
- Deemed amendments of relevant special scheme returns
- 19Paragraph 19
- Interest on VAT: “reckonable date”
- 20Paragraph 20 Repealed
- Default surcharge: notice of special surcharge period
- 21Paragraph 21 Repealed
- Further default after service of notice
- 22Paragraph 22 Repealed
- Default surcharge: exceptions for reasonable excuse etc
- 23Paragraph 23 Repealed
- Interest in certain cases of official error
- 24Paragraph 24 Repealed
- Overpayments
- 25Paragraph 25
- Overpayments: supplementary
- 26Paragraph 26
- Increase or decrease in consideration for a supply
- 27Paragraph 27
- Bad debts
- 28Paragraph 28
- Penalties for errors: disclosure
- 29Paragraph 29
- Set-offs
- 30Paragraph 30
- Availability of records: participants in a special scheme (other than the IOSS scheme)
- 30AParagraph 30A
- Part 5: IOSS representatives
- Eligibility and representation
- 31Paragraph 31
- Register
- 32Paragraph 32
- Duties and obligations
- 33Paragraph 33
- Part 6: Supplementary provision
- Registration under this Act
- 34Paragraph 34
- De-registration
- 35Paragraph 35
- Scheme participants who are also registered under this Act
- 36Paragraph 36
- No VAT chargeable on supplies by special scheme participants not registered for VAT
- 36AParagraph 36A Repealed
- No import VAT chargeable on qualifying supplies of goods
- 37Paragraph 37
- Time and place of supply of goods
- 38Paragraph 38
- Place of supply of goods: supplies facilitated by online marketplaces
- 39Paragraph 39
- VAT representatives
- 40Paragraph 40
- Refund of UK VAT
- 41Paragraph 41
- Part 7: Appeals
- Appeals
- 42Paragraph 42
- Part 8: Interpretation
- Interpretation
- 43Paragraph 43
- Schedule 9ZF: Modifications etc in connection with Schedules 9ZD and 9ZE
- Part 1: Modifications of this Act
- 1Paragraph 1
- 1AParagraph 1A
- 2Paragraph 2 Repealed
- 3Paragraph 3 Repealed
- 4Paragraph 4 Repealed
- 5Paragraph 5
- 6Paragraph 6 Repealed
- 7Paragraph 7 Repealed
- 8Paragraph 8
- 8AParagraph 8A
- Part 2: Modifications etc of other Acts
- Finance Act 2007
- 9Paragraph 9
- Finance Act 2009
- 10Paragraph 10
- 11Paragraph 11
- 11AParagraph 11A
- 11BParagraph 11B
- 11CParagraph 11C
- 11DParagraph 11D
- 12Paragraph 12 Repealed
- Taxation (Cross-border Trade) Act 2018
- 13Paragraph 13
- Finance Act 2021
- 13AParagraph 13A
- Part 3: Modifications of secondary legislation
- Value Added Tax Regulations 1995
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- Schedule 9A: Anti-avoidance provisions: groups
- Power to give directions
- 1Paragraph 1
- Restrictions on giving directions
- 2Paragraph 2
- Form of directions under Schedule
- 3Paragraph 3
- Time limit on directions
- 4Paragraph 4
- Manner of giving directions
- 5Paragraph 5
- Assessment in consequence of a direction
- 6Paragraph 6
- Interpretation of Schedule etc.
- 7Paragraph 7
- Schedule 10: BUILDINGS AND LAND
- Part 1: THE OPTION TO TAX LAND
- Introduction
- 1Overview of the option to tax
- The option to tax
- 2Effect of the option to tax: exempt supplies become taxable
- 3Meaning of “relevant associate”
- 4Permission for a body corporate to cease to be a relevant associate of the opter
- Exclusions from effect of option to tax
- 5Dwellings designed or adapted, and intended for use, as dwelling etc
- 6Conversion of buildings for use as dwelling etc
- 7Charities
- 8Residential caravans
- 9Residential houseboats
- 10Relevant housing associations
- 11Grant to individual for construction of dwelling
- Anti-avoidance
- 12Developers of exempt land
- 13Meaning of grants made by a developer
- 14Meaning of “development financier”
- 15Meaning of “exempt land”: basic definition
- 15AMeaning of “exempt land”: the building occupation conditions
- 16Meaning of “exempt land”: eligible purposes
- 17Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
- Scope of the option, its duration, notification etc
- 18Scope of the option
- 19The day from which the option has effect
- 20Requirement to notify the option
- 21Real estate elections: elections to opt to tax land subsequently acquired
- 22Real estate elections: supplementary
- 23Revocation of option: the “cooling off” period
- 24Revocation of option: lapse of 6 years since having a relevant interest
- 25Revocation of option: lapse of more than 20 years since option had effect
- 26Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
- 27Exclusion of new building from effect of an option
- 28Pre-option exempt grants: requirement for prior permission before exercise of option to tax
- 29Paragraph 28: application for prior permission
- 30Paragraph 28: purported exercise where prior permission not obtained
- Supplementary provisions
- 31Timing of grant and supplies
- 32Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
- 33Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
- 34Other definitions etc
- Part 2: RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
- 35Introductory
- 36Disposal of interest or change of use following relevant zero-rated supply
- 37Charge to VAT
- 38Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
- 39Definitions
- Part 3: GENERAL
- 40Benefit of consideration for grant accruing to a person other than the grantor
- Schedule 10A: Face-value vouchers issued before 1 January 2019
- Meaning of “face-value voucher” etc
- 1Paragraph 1
- Nature of supply
- 2Paragraph 2
- Treatment of credit vouchers
- 3Paragraph 3
- Treatment of retailer vouchers
- 4Paragraph 4
- Treatment of postage stamps
- 5Paragraph 5
- Treatment of other kinds of face-value voucher
- 6Paragraph 6
- Vouchers supplied free with other goods or services
- 7Paragraph 7
- Exclusion of single purpose vouchers
- 7AParagraph 7A
- Interpretation
- 8Paragraph 8
- Schedule 10B: VAT treatment of vouchers issued on or after 1 January 2019
- Meaning of “voucher”
- 1Paragraph 1
- Meaning of related expressions
- 2Paragraph 2
- VAT treatment of vouchers: general rule
- 3Paragraph 3
- Single purpose vouchers: special rules
- 4Paragraph 4
- 5Paragraph 5
- Multi-purpose vouchers: special rules
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- Intermediaries
- 9Paragraph 9
- 10Paragraph 10
- Composite transactions
- 11Paragraph 11
- Schedule 11: Administration, collection and enforcement
- General
- 1Paragraph 1
- Accounting for VAT... and payment of VAT
- 2Paragraph 2
- VAT invoices
- 2AParagraph 2A
- Self-billed invoices
- 2BParagraph 2B
- Electronic communication and storage of VAT invoices etc
- 3Paragraph 3
- Power to require security and production of evidence
- 4Paragraph 4
- Recovery of VAT, etc
- 5Paragraph 5
- Duty to keep records
- 6Paragraph 6
- 6AParagraph 6A
- Furnishing of information and production of documents
- 7Paragraph 7
- Power to take samples
- 8Paragraph 8
- Power to require opening of machines on which relevant machine games are played
- 9Paragraph 9
- Entry and search of premises and persons
- 10Paragraph 10
- Order for access to recorded information etc.
- 11Paragraph 11
- Procedure where documents etc. are removed
- 12Paragraph 12
- 13Paragraph 13
- Evidence by certificate, etc
- 14Paragraph 14
- Schedule 11A: Disclosure of avoidance Schemes
- Interpretation
- 1Paragraph 1
- Obtaining a tax advantage
- 2Paragraph 2
- Meaning of “non-deductible tax”
- 2AParagraph 2A
- Designation by order of avoidance schemes
- 3Paragraph 3
- Designation by order of provisions included in or associated with avoidance schemes
- 4Paragraph 4
- Meaning of “notifiable scheme”
- 5Paragraph 5
- Duty to notify Commissioners
- 6Paragraph 6
- Exemptions from duty to notify under paragraph 6
- 7Paragraph 7
- Power to exclude exemption
- 8Paragraph 8
- Voluntary notification of avoidance scheme that is not designated scheme
- 9Paragraph 9
- Penalty for failure to notify use of notifiable scheme
- 10Paragraph 10
- Amount of penalty
- 11Paragraph 11
- Penalty assessments
- 12Paragraph 12
- Penalty assessments
- 13Paragraph 13
- Schedule 12: Constitution and procedure of tribunals Repealed
- Establishment of tribunals Repealed
- 1Paragraph 1 Repealed
- The President Repealed
- 2Paragraph 2 Repealed
- 3Paragraph 3 Repealed
- Sittings of tribunals Repealed
- 4Paragraph 4 Repealed
- Composition of tribunals Repealed
- 5Paragraph 5 Repealed
- Membership of tribunals Repealed
- 6Paragraph 6 Repealed
- 7Paragraph 7 Repealed
- Exemption from jury service Repealed
- 8Paragraph 8 Repealed
- Rules of procedure Repealed
- 9Paragraph 9 Repealed
- 10Paragraph 10 Repealed
- Schedule 13: Transitional provisions and savings
- Part
- General provisions
- 1Paragraph 1
- Validity of subordinate legislation
- 2Paragraph 2
- Provisions related to the introduction of VAT
- 3Paragraph 3
- Supply in accordance with pre-21.4.75 arrangements
- 4Paragraph 4
- President, chairmen etc of tribunals
- 5Paragraph 5
- Overseas suppliers accounting through their customers
- 6Paragraph 6
- Supplies of fuel and power for domestic or charity use
- 7Paragraph 7 Repealed
- Chapter Group 4A: Fuel and power for domestic or charity use
- 1Item No.
- Notes:
- Zero-rated supplies of goods and services
- 8Paragraph 8
- Bad debt relief
- 9Paragraph 9
- Supplies during construction of buildings and works
- 10Paragraph 10 Repealed
- Offences and Penalties
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- Importation of goods
- 19Paragraph 19
- Assessments
- 20Paragraph 20
- Set-off of credits
- 21Paragraph 21
- VAT tribunals
- 22Paragraph 22
- Isle of Man
- 23Paragraph 23
- Schedule 14: Consequential amendments
- Diplomatic Privileges Act 1964 c.81
- 1Paragraph 1
- Commonwealth Secretariat Act 1966 c.10
- 2Paragraph 2
- Consular Relations Act 1968 c.18
- 3Paragraph 3
- International Organisations Act 1968 c.48
- 4Paragraph 4
- Diplomatic and other Privileges Act 1971 c.64
- 5Paragraph 5
- Customs and Excise Management Act 1979 c.2
- 6Paragraph 6
- Isle of Man Act 1979 c.58
- 7Paragraph 7
- Insolvency Act 1986 c.45
- 8Paragraph 8 Repealed
- Bankruptcy (Scotland) Act 1985 c.66
- 9Paragraph 9 Repealed
- Income and Corporation Taxes Act 1988 c.1
- 10Paragraph 10
- Capital Allowances Act 1990 c.1
- 11Paragraph 11 Repealed
- Tribunals and Inquiries Act 1992 c.53
- 12Paragraph 12 Repealed
- Finance Act 1994 c.9
- 13Paragraph 13
- Vehicle Excise and Registration Act 1994 c.22
- 14Paragraph 14
- Schedule 15: Repeals
- Acts of Parliament
- Statutory Instruments
- Schedule: TABLE OF DERIVATIONS
- 1Notes:
- 2Paragraph 2
- Acts of Parliament
- Subordinate legislation