# Value Added Tax Act 1994, Paragraph 4: Supplies only partly for qualifying use


For the purposes of this Group, where there is a supply of goods partly for qualifying use and partly not—
(a) if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and
(b) in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.