{
  "legislation": {
    "id": "ukpga/1994/23",
    "title": "Value Added Tax Act 1994",
    "short_title": "Value Added Tax Act 1994",
    "citation": "1994 c. 23",
    "type": "ukpga",
    "date": "1994-07-05",
    "revised": true,
    "unapplied_effects": 13,
    "url": "https://openlegislation.uk/value-added-tax-act-1994",
    "json_url": "https://openlegislation.uk/value-added-tax-act-1994.json"
  },
  "count": 391,
  "page": 1,
  "next": "https://openlegislation.uk/value-added-tax-act-1994/instruments.json?page=2",
  "results": [
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      "id": "uksi/2026/987",
      "title": "The Value Added Tax (Supplies of Domestic Electricity) Order 2026",
      "short_title": "Value Added Tax (Supplies of Domestic Electricity) 2026",
      "citation": "S.I. 2026/987",
      "type": "uksi",
      "date": "2026-09-07",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-supplies-of-domestic-electricity-order-2026",
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    {
      "id": "uksi/2026/765",
      "title": "The Value Added Tax (Amendment) Regulations 2026",
      "short_title": "Value Added Tax 2026",
      "citation": "S.I. 2026/765",
      "type": "uksi",
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    },
    {
      "id": "uksi/2026/576",
      "title": "The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026",
      "short_title": "Value Added Tax (Reduced Rate) (Hospitality and Tourism) 2026",
      "citation": "S.I. 2026/576",
      "type": "uksi",
      "date": "2026-06-02",
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      "url": "https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-order-2026",
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      "id": "uksi/2026/307",
      "title": "The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026",
      "short_title": "Value Added Tax (Refund of Tax to Great British Nuclear) 2026",
      "citation": "S.I. 2026/307",
      "type": "uksi",
      "date": "2026-03-17",
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      "short_title": "Value Added Tax 2025",
      "citation": "S.I. 2025/578",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025",
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      "id": "uksi/2024/1144",
      "title": "The Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024",
      "short_title": "Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) 2024",
      "citation": "S.I. 2024/1144",
      "type": "uksi",
      "date": "2024-11-11",
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-the-health-services-safety-investigations-body-order-2024",
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    },
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      "id": "uksi/2024/1145",
      "title": "The Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order 2024",
      "short_title": "Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) 2024",
      "citation": "S.I. 2024/1145",
      "type": "uksi",
      "date": "2024-11-11",
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-the-east-midlands-combined-county-authority-order-2024",
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      "id": "uksi/2024/910",
      "title": "The Value Added Tax (Caravans) Order 2024",
      "short_title": "Value Added Tax (Caravans) 2024",
      "citation": "S.I. 2024/910",
      "type": "uksi",
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      "id": "uksi/2024/720",
      "title": "The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024",
      "short_title": "Value Added Tax (Refund of Tax to Museums and Galleries) 2024",
      "citation": "S.I. 2024/720",
      "type": "uksi",
      "date": "2024-05-28",
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      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2024",
      "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2024.json",
      "made_under_provisions": [
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      ]
    },
    {
      "id": "uksi/2024/307",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 2024",
      "short_title": "Value Added Tax (Increase of Registration Limits) 2024",
      "citation": "S.I. 2024/307",
      "type": "uksi",
      "date": "2024-03-05",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024",
      "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024.json",
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        "schedule/1/paragraph/15",
        "schedule/9ZA/paragraph/45"
      ]
    },
    {
      "id": "uksi/2024/128",
      "title": "The Value Added Tax (Distance Selling) (Amendments) Regulations 2024",
      "short_title": "Value Added Tax (Distance Selling) 2024",
      "citation": "S.I. 2024/128",
      "type": "uksi",
      "date": "2024-02-06",
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      "id": "uksi/2024/24",
      "title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2024",
      "short_title": "Value Added Tax (Installation of Energy-Saving Materials) 2024",
      "citation": "S.I. 2024/24",
      "type": "uksi",
      "date": "2024-01-10",
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        "section/30",
        "section/96"
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    {
      "id": "uksi/2023/1341",
      "title": "The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023",
      "short_title": "Value Added Tax (Women’s Sanitary Products: Reusable Underwear) 2023",
      "citation": "S.I. 2023/1341",
      "type": "uksi",
      "date": "2023-12-06",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023",
      "json_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023.json",
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      "id": "uksi/2023/1201",
      "title": "The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023",
      "short_title": "Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) 2023",
      "citation": "S.I. 2023/1201",
      "type": "uksi",
      "date": "2023-11-10",
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      "id": "uksi/2023/1006",
      "title": "The Value Added Tax (Drugs and Medicines) Order 2023",
      "short_title": "Value Added Tax (Drugs and Medicines) 2023",
      "citation": "S.I. 2023/1006",
      "type": "uksi",
      "date": "2023-09-14",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023",
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        "section/96"
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      "id": "uksi/2023/412",
      "title": "The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Late Payment Interest and Repayment Interest) (Amendment) Order 2023",
      "short_title": "Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Late Payment Interest and Repayment Interest) 2023",
      "citation": "S.I. 2023/412",
      "type": "uksi",
      "date": "2023-04-04",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-margin-schemes-and-removal-or-export-of-goods-vat-related-payments-late-payment-interest-and-repayment-interest-amendment-order-2023",
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      "made_under_provisions": [
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    },
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      "id": "uksi/2023/376",
      "title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2023",
      "short_title": "Value Added Tax (Installation of Energy-Saving Materials) 2023",
      "citation": "S.I. 2023/376",
      "type": "uksi",
      "date": "2023-03-28",
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      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023",
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      "id": "uksi/2023/388",
      "title": "The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023",
      "short_title": "Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) 2023",
      "citation": "S.I. 2023/388",
      "type": "uksi",
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      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-act-1994-schedule-9-exemptions-health-and-welfare-amendment-order-2023",
      "json_url": "https://openlegislation.uk/value-added-tax-act-1994-schedule-9-exemptions-health-and-welfare-amendment-order-2023.json",
      "made_under_provisions": [
        "section/31",
        "section/96"
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    {
      "id": "uksi/2023/68",
      "title": "The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023",
      "short_title": "Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) 2023",
      "citation": "S.I. 2023/68",
      "type": "uksi",
      "date": "2023-01-24",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-margin-schemes-and-removal-or-export-of-goods-vat-related-payments-order-2023",
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      "id": "uksi/2023/19",
      "title": "The Value Added Tax (Refund of Tax) Order 2023",
      "short_title": "Value Added Tax (Refund of Tax) 2023",
      "citation": "S.I. 2023/19",
      "type": "uksi",
      "date": "2023-01-11",
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        "section/33"
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      "id": "uksi/2022/1298",
      "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
      "short_title": "Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) 2022",
      "citation": "S.I. 2022/1298",
      "type": "uksi",
      "date": "2022-12-07",
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      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022",
      "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022.json",
      "made_under_provisions": [
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    },
    {
      "id": "uksi/2022/548",
      "title": "The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022",
      "short_title": "Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) 2022",
      "citation": "S.I. 2022/548",
      "type": "uksi",
      "date": "2022-05-17",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022",
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        "schedule/11/paragraph/2"
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    },
    {
      "id": "uksi/2022/361",
      "title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2022",
      "short_title": "Value Added Tax (Installation of Energy-Saving Materials) 2022",
      "citation": "S.I. 2022/361",
      "type": "uksi",
      "date": "2022-03-23",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022",
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        "section/96"
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      "id": "uksi/2022/226",
      "title": "The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022",
      "short_title": "Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) 2022",
      "citation": "S.I. 2022/226",
      "type": "uksi",
      "date": "2022-03-04",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-enforcement-related-to-distance-selling-and-miscellaneous-amendments-regulations-2022",
      "json_url": "https://openlegislation.uk/value-added-tax-enforcement-related-to-distance-selling-and-miscellaneous-amendments-regulations-2022.json",
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    {
      "id": "uksi/2021/1164",
      "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
      "short_title": "Value Added Tax (Distance Selling and Miscellaneous Amendments) 2021",
      "citation": "S.I. 2021/1164",
      "type": "uksi",
      "date": "2021-10-25",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021",
      "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021.json",
      "made_under_provisions": [
        "section/40A"
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    },
    {
      "id": "uksi/2021/1156",
      "title": "The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021",
      "short_title": "Free Zones (Customs, Excise and Value Added Tax) 2021",
      "citation": "S.I. 2021/1156",
      "type": "uksi",
      "date": "2021-10-18",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021",
      "json_url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021.json",
      "made_under_provisions": [
        "section/30",
        "section/96"
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    },
    {
      "id": "uksi/2021/1023",
      "title": "The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021",
      "short_title": "Value Added Tax (Treatment of Transactions) 2021",
      "citation": "S.I. 2021/1023",
      "type": "uksi",
      "date": "2021-09-09",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021",
      "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021.json",
      "made_under_provisions": [
        "section/5"
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    },
    {
      "id": "uksi/2021/986",
      "title": "The Value Added Tax (Amendment) Regulations 2021",
      "short_title": "Value Added Tax 2021",
      "citation": "S.I. 2021/986",
      "type": "uksi",
      "date": "2021-09-06",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021",
      "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021.json",
      "made_under_provisions": [
        "schedule/11/paragraph/6"
      ]
    },
    {
      "id": "uksi/2021/715",
      "title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
      "short_title": "Value Added Tax 2021",
      "citation": "S.I. 2021/715",
      "type": "uksi",
      "date": "2021-06-28",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021",
      "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021.json",
      "made_under_provisions": [
        "section/30",
        "section/50A",
        "section/96"
      ]
    },
    {
      "id": "uksi/2021/483",
      "title": "The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021",
      "short_title": "Taxation Cross-border Trade 2021",
      "citation": "S.I. 2021/483",
      "type": "uksi",
      "date": "2021-04-19",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021",
      "json_url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021.json",
      "made_under_provisions": [
        "section/37"
      ]
    },
    {
      "id": "uksi/2021/369",
      "title": "The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021",
      "short_title": "Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) 2021",
      "citation": "S.I. 2021/369",
      "type": "uksi",
      "date": "2021-03-18",
      "revised": false,
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      "id": "uksi/2020/1413",
      "title": "The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020",
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      "id": "uksi/2020/1167",
      "title": "The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020",
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      "id": "uksi/2020/698",
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      "citation": "S.I. 2020/698",
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      "citation": "S.I. 2020/578",
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      "citation": "S.I. 2020/459",
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      "id": "uksi/2015/1978",
      "title": "The Value Added Tax (Amendment) Regulations 2015",
      "short_title": "Value Added Tax 2015",
      "citation": "S.I. 2015/1978",
      "type": "uksi",
      "date": "2015-12-07",
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      "id": "uksi/2015/1949",
      "title": "The Value Added Tax (Caravans) Order 2015",
      "short_title": "Value Added Tax (Caravans) 2015",
      "citation": "S.I. 2015/1949",
      "type": "uksi",
      "date": "2015-11-30",
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      "id": "uksi/2015/750",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 2015",
      "short_title": "Value Added Tax (Increase of Registration Limits) 2015",
      "citation": "S.I. 2015/750",
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      "id": "uksi/2015/449",
      "title": "The Value Added Tax (Refund of Tax to the London Legacy Development Corporation) Order 2015",
      "short_title": "Value Added Tax (Refund of Tax to the London Legacy Development Corporation) 2015",
      "citation": "S.I. 2015/449",
      "type": "uksi",
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      "id": "uksi/2014/3185",
      "title": "The Value Added Tax (Sport) Order 2014",
      "short_title": "Value Added Tax (Sport) 2014",
      "citation": "S.I. 2014/3185",
      "type": "uksi",
      "date": "2014-12-01",
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      "id": "uksi/2014/2858",
      "title": "The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014",
      "short_title": "Value Added Tax (Refund of Tax to Museums and Galleries) 2014",
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      "id": "uksi/2014/2726",
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      "short_title": "Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) 2014",
      "citation": "S.I. 2014/2726",
      "type": "uksi",
      "date": "2014-10-13",
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      "id": "uksi/2014/2430",
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      "type": "uksi",
      "date": "2014-09-10",
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      "id": "uksi/2014/2364",
      "title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014",
      "short_title": "Value Added Tax (Imported Goods) Relief 2014",
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      "id": "uksi/2014/1497",
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      "id": "uksi/2014/548",
      "title": "The Value Added Tax (Amendment) Regulations 2014",
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      "type": "uksi",
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      "title": "The Value Added Tax (Amendment) Regulations 2013",
      "short_title": "Value Added Tax 2013",
      "citation": "S.I. 2013/701",
      "type": "uksi",
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      "type": "uksi",
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      "id": "uksi/2013/430",
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      "short_title": "Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) 2013",
      "citation": "S.I. 2013/430",
      "type": "uksi",
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      "citation": "S.I. 2013/412",
      "type": "uksi",
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      "type": "uksi",
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      "type": "uksi",
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      "id": "uksi/2012/2907",
      "title": "The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012",
      "short_title": "Value Added Tax (Relief for European Research Infrastructure Consortia) 2012",
      "citation": "S.I. 2012/2907",
      "type": "uksi",
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      "id": "uksi/2012/2787",
      "title": "The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012",
      "short_title": "Value Added Tax (Place of Supply of Services) (Transport of Goods) 2012",
      "citation": "S.I. 2012/2787",
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      "id": "uksi/2012/2731",
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      "short_title": "Value Added Tax (Refund of Tax to Museums and Galleries) 2012",
      "citation": "S.I. 2012/2731",
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      "id": "uksi/2012/2393",
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      "short_title": "Value Added Tax (Refund of Tax to Chief Constables and the Commissioner of Police of the Metropolis) 2012",
      "citation": "S.I. 2012/2393",
      "type": "uksi",
      "date": "2012-09-17",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-chief-constables-and-the-commissioner-of-police-of-the-metropolis-order-2012",
      "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-chief-constables-and-the-commissioner-of-police-of-the-metropolis-order-2012.json",
      "made_under_provisions": [
        "section/33"
      ]
    },
    {
      "id": "uksi/2012/1899",
      "title": "The Value Added Tax (Amendment) (No. 2) Regulations 2012",
      "short_title": "Value Added Tax 2012",
      "citation": "S.I. 2012/1899",
      "type": "uksi",
      "date": "2012-07-18",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012",
      "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012.json",
      "made_under_provisions": [
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        "section/18B",
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        "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"
      ]
    },
    {
      "id": "uksi/2012/882",
      "title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2012",
      "short_title": "Value Added Tax (Consideration for Fuel Provided for Private Use) 2012",
      "citation": "S.I. 2012/882",
      "type": "uksi",
      "date": "2012-03-20",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2012",
      "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2012.json",
      "made_under_provisions": [
        "section/57"
      ]
    },
    {
      "id": "uksi/2012/883",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 2012",
      "short_title": "Value Added Tax (Increase of Registration Limits) 2012",
      "citation": "S.I. 2012/883",
      "type": "uksi",
      "date": "2012-03-20",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012",
      "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012.json",
      "made_under_provisions": [
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        "schedule/3/paragraph/9"
      ]
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}