OpenLegislation

Instruments made under Value Added Tax Act 1994

1994 c. 23 · 391 instruments

InstrumentCitationMadeUnder
Value Added Tax (Supplies of Domestic Electricity) 2026 S.I. 2026/987 7 Sep 2026 Section 29A, Section 30, Section 96
Value Added Tax 2026 S.I. 2026/765 7 Jul 2026 Section 26, Schedule 9ZA paragraph 15
Value Added Tax (Reduced Rate) (Hospitality and Tourism) 2026 S.I. 2026/576 2 Jun 2026 Section 29A, Section 96
Value Added Tax (Refund of Tax to Great British Nuclear) 2026 S.I. 2026/307 17 Mar 2026 Section 33E, Schedule 9ZA paragraph 18
Value Added Tax 2025 S.I. 2025/578 13 May 2025 Section 25
Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) 2024 S.I. 2024/1144 11 Nov 2024 Section 33E
Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) 2024 S.I. 2024/1145 11 Nov 2024 Section 33
Value Added Tax (Caravans) 2024 S.I. 2024/910 5 Sep 2024 Section 30
Value Added Tax (Refund of Tax to Museums and Galleries) 2024 S.I. 2024/720 28 May 2024 Section 33A
Value Added Tax (Increase of Registration Limits) 2024 S.I. 2024/307 5 Mar 2024 Schedule 1 paragraph 15, Schedule 9ZA paragraph 45
Value Added Tax (Distance Selling) 2024 S.I. 2024/128 6 Feb 2024 Section 40A
Value Added Tax (Installation of Energy-Saving Materials) 2024 S.I. 2024/24 10 Jan 2024 Section 29A, Section 30, Section 96
Value Added Tax (Women’s Sanitary Products: Reusable Underwear) 2023 S.I. 2023/1341 6 Dec 2023 Section 30, Section 96
Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) 2023 S.I. 2023/1201 10 Nov 2023 Section 35
Value Added Tax (Drugs and Medicines) 2023 S.I. 2023/1006 14 Sep 2023 Section 30, Section 96
Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Late Payment Interest and Repayment Interest) 2023 S.I. 2023/412 4 Apr 2023 Section 50B
Value Added Tax (Installation of Energy-Saving Materials) 2023 S.I. 2023/376 28 Mar 2023 Section 29A, Section 30, Section 96
Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) 2023 S.I. 2023/388 28 Mar 2023 Section 31, Section 96
Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) 2023 S.I. 2023/68 24 Jan 2023 Section 50B
Value Added Tax (Refund of Tax) 2023 S.I. 2023/19 11 Jan 2023 Section 33
Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) 2022 S.I. 2022/1298 7 Dec 2022 Section 39
Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) 2022 S.I. 2022/548 17 May 2022 Section 58, Schedule 11 paragraph 2
Value Added Tax (Installation of Energy-Saving Materials) 2022 S.I. 2022/361 23 Mar 2022 Section 29A, Section 30, Section 96
Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) 2022 S.I. 2022/226 4 Mar 2022 Section 40A
Value Added Tax (Distance Selling and Miscellaneous Amendments) 2021 S.I. 2021/1164 25 Oct 2021 Section 40A
Free Zones (Customs, Excise and Value Added Tax) 2021 S.I. 2021/1156 18 Oct 2021 Section 30, Section 96
Value Added Tax (Treatment of Transactions) 2021 S.I. 2021/1023 9 Sep 2021 Section 5
Value Added Tax 2021 S.I. 2021/986 6 Sep 2021 Schedule 11 paragraph 6
Value Added Tax 2021 S.I. 2021/715 28 Jun 2021 Section 30, Section 50A, Section 96
Taxation Cross-border Trade 2021 S.I. 2021/483 19 Apr 2021 Section 37
Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) 2021 S.I. 2021/369 18 Mar 2021 Section 55A
Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) 2020 S.I. 2020/1413 3 Dec 2020 Section 29A, Section 26B
Value Added Tax 2020 S.I. 2020/1384 30 Nov 2020 Section 54
Value Added Tax (Refund of Tax to Museums and Galleries) 2020 S.I. 2020/1167 23 Oct 2020 Section 33A
Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) 2020 S.I. 2020/698 7 Jul 2020 Section 30
Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) 2020 S.I. 2020/578 8 Jun 2020 Section 55A
Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) 2020 S.I. 2020/458 29 Apr 2020 Section 30, Section 96
Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) 2020 S.I. 2020/459 29 Apr 2020 Section 30, Section 96
Value Added Tax (Drugs and Medicines) 2020 S.I. 2020/250 9 Mar 2020 Section 30, Section 96
Value Added Tax (Finance) 2020 S.I. 2020/209 3 Mar 2020 Section 31, Section 96
Value Added Tax (Refund of Tax) 2020 S.I. 2020/185 25 Feb 2020 Section 33E
Value Added Tax (Place of Supply of Goods) 2019 S.I. 2019/1507 19 Dec 2019 Section 7
Value Added Tax 2019 S.I. 2019/1509 19 Dec 2019 Section 30
Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) 2019 S.I. 2019/1240 5 Sep 2019 Section 55A
Value Added Tax 2019 S.I. 2019/1048 25 Jun 2019 Schedule 11 paragraph 2
Value Added Tax (Finance) 2019 S.I. 2019/1014 12 Jun 2019 Section 31, Section 96
Value Added Tax (Reduced Rate) (Energy-Saving Materials) 2019 S.I. 2019/958 20 May 2019 Section 29A, Section 96
Value Added Tax (Input Tax) (Specified Supplies) 2018 S.I. 2018/1328 10 Dec 2018 Section 26
Value Added Tax 2018 S.I. 2018/261 27 Feb 2018 Section 25, Schedule 11 paragraph 2, Schedule 11 paragraph 6
Value Added Tax (Refund of Tax to the Essex Police, Fire and Crime Commissioner Fire and Rescue Authority) 2018 S.I. 2018/16 10 Jan 2018 Section 33
Value Added Tax (Refund of Tax to the Cambridgeshire and Peterborough Combined Authority) 2017 S.I. 2017/1203 4 Dec 2017 Section 33
Value Added Tax (Refund of Tax to Museums and Galleries) 2017 S.I. 2017/905 11 Sep 2017 Section 33A
Value Added Tax (Place of Supply of Services) (Telecommunication Services) 2017 S.I. 2017/778 20 Jul 2017 Section 7A
Value Added Tax (Increase of Registration Limits) 2017 S.I. 2017/290 7 Mar 2017 Schedule 1 paragraph 15, Schedule 3 paragraph 9
Value Added Tax 2017 S.I. 2017/295 7 Mar 2017 Section 26B
Value Added Tax (Small Non-Commercial Consignments) Relief 2016 S.I. 2016/1199 9 Dec 2016 Section 37
Value Added Tax 2016 S.I. 2016/989 12 Oct 2016 Section 48
Value Added Tax (Refund of Tax to the Tees Valley and West Midlands Combined Authorities) 2016 S.I. 2016/993 12 Oct 2016 Section 33
Value Added Tax (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) 2016 S.I. 2016/726 11 Jul 2016 Section 7A
Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) 2016 S.I. 2016/620 6 Jun 2016 Section 30
Value Added Tax (Increase of Registration Limits) 2016 S.I. 2016/365 15 Mar 2016 Schedule 1 paragraph 15, Schedule 3 paragraph 9
Value Added Tax (Refund of Tax to the Old Oak and Park Royal Development Corporation) 2016 S.I. 2016/307 7 Mar 2016 Section 33
Value Added Tax (Refund of Tax to Museums and Galleries) 2016 S.I. 2016/235 25 Feb 2016 Section 33A
Value Added Tax (Small Non-Commercial Consignments) Relief 2015 S.I. 2015/2015 10 Dec 2015 Section 37
Value Added Tax 2015 S.I. 2015/1978 7 Dec 2015 Section 25, Section 26
Value Added Tax (Caravans) 2015 S.I. 2015/1949 30 Nov 2015 Section 30
Value Added Tax (Increase of Registration Limits) 2015 S.I. 2015/750 17 Mar 2015 Schedule 1 paragraph 15, Schedule 3 paragraph 9
Value Added Tax (Refund of Tax to the London Legacy Development Corporation) 2015 S.I. 2015/449 3 Mar 2015 Section 33
Value Added Tax (Sport) 2014 S.I. 2014/3185 1 Dec 2014 Section 31, Section 96
Value Added Tax (Refund of Tax to Museums and Galleries) 2014 S.I. 2014/2858 27 Oct 2014 Section 33A
Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) 2014 S.I. 2014/2726 13 Oct 2014 Section 7A
Value Added Tax 2014 S.I. 2014/2430 10 Sep 2014 Section 36, Section 39, Section 80, Section 80A, Schedule 3B paragraph 4, Schedule 3B paragraph 7, Schedule 3B paragraph 12, Schedule 3B paragraph 16C, Schedule 3B paragraph 16J, Schedule 3B paragraph 16K, Schedule 3B paragraph 16L, Schedule 3BA paragraph 5, Schedule 3BA paragraph 6, Schedule 3BA paragraph 10, Schedule 3BA paragraph 17, Schedule 3BA paragraph 19, Schedule 3BA paragraph 23, Schedule 3BA paragraph 30, Schedule 3BA paragraph 31, Schedule 3BA paragraph 32
Value Added Tax (Imported Goods) Relief 2014 S.I. 2014/2364 4 Sep 2014 Section 37
Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) 2014 S.I. 2014/1458 9 Jun 2014 Section 55A
Value Added Tax 2014 S.I. 2014/1497 6 Jun 2014 Section 25, Schedule 11 paragraph 2
Value Added Tax (Drugs and Medicines) 2014 S.I. 2014/1111 28 Apr 2014 Section 30, Section 96
Value Added Tax (Refund of Tax) 2014 S.I. 2014/1112 28 Apr 2014 Section 33
Value Added Tax (Increase of Registration Limits) 2014 S.I. 2014/703 18 Mar 2014 Schedule 1 paragraph 15, Schedule 3 paragraph 9
Value Added Tax 2014 S.I. 2014/548 10 Mar 2014 Schedule 11 paragraph 2
Value Added Tax 2013 S.I. 2013/3211 19 Dec 2013 Section 93
Value Added Tax (Flat-rate Valuation of Supplies of Fuel for Private Use) 2013 S.I. 2013/2911 18 Nov 2013 Schedule 6
Value Added Tax 2013 S.I. 2013/2241 5 Sep 2013 Section 30
Value Added Tax (Education) 2013 S.I. 2013/1897 30 Jul 2013 Section 31
Value Added Tax (Finance) 2013 S.I. 2013/1402 6 Jun 2013 Section 31, Section 96
Value Added Tax 2013 S.I. 2013/701 25 Mar 2013 Schedule 11 paragraph 2
Value Added Tax (Consideration for Fuel Provided for Private Use) 2013 S.I. 2013/659 19 Mar 2013 Section 57
Value Added Tax (Increase of Registration Limits) 2013 S.I. 2013/660 19 Mar 2013 Schedule 1 paragraph 15, Schedule 3 paragraph 9
Value Added Tax (Independence Payment) 2013 S.I. 2013/601 13 Mar 2013 Section 29A, Section 30
Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) 2013 S.I. 2013/430 27 Feb 2013 Section 29A, Section 96
Value Added Tax (Refund of Tax to the Natural Resources Body for Wales) 2013 S.I. 2013/412 25 Feb 2013 Section 33
Value Added Tax (Small Non-Commercial Consignments) Relief 2012 S.I. 2012/3060 10 Dec 2012 Section 37
Value Added Tax 2012 S.I. 2012/2951 26 Nov 2012 Section 6, Section 12, Schedule 11
Value Added Tax (Removal of Goods) 2012 S.I. 2012/2953 26 Nov 2012 Section 5
Value Added Tax (Relief for European Research Infrastructure Consortia) 2012 S.I. 2012/2907 20 Nov 2012 Section 30, Section 36A, Section 37, Section 96
Value Added Tax (Place of Supply of Services) (Transport of Goods) 2012 S.I. 2012/2787 6 Nov 2012 Section 7A
Value Added Tax (Refund of Tax to Museums and Galleries) 2012 S.I. 2012/2731 30 Oct 2012 Section 33A
Value Added Tax (Refund of Tax to Chief Constables and the Commissioner of Police of the Metropolis) 2012 S.I. 2012/2393 17 Sep 2012 Section 33
Value Added Tax 2012 S.I. 2012/1899 18 Jul 2012 Section 3, Section 18B, Section 18C, Section 25, Section 26, Section 26B, Section 35, Section 39, Section 48, Section 49, Section 54, Schedule 1 paragraph 17, Schedule 1A paragraph 14, Schedule 2 paragraph 9, Schedule 3 paragraph 10, Schedule 3A paragraph 8, Schedule 11 paragraph 2, Schedule 11 paragraph 2A, Schedule 11 paragraph 7
Value Added Tax (Consideration for Fuel Provided for Private Use) 2012 S.I. 2012/882 20 Mar 2012 Section 57
Value Added Tax (Increase of Registration Limits) 2012 S.I. 2012/883 20 Mar 2012 Schedule 1 paragraph 15, Schedule 3 paragraph 9

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

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