OpenLegislation

Value Added Tax Act 1994 in Scotland

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. 7A Pt. 2 Group 3 Note 6(2)(b)repealedThe Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 8 Pt. 2 Group 12words 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. 6A(7)substitutedFinance (No. 2) Act 2017 s. 62(4)
Sch. 11 para. 6(4)omittedFinance (No. 2) Act 2017 s. 62(3)(a)
Sch. 8 Pt. 2 Group 8 Item 12substitutedValue Added Tax (Tour Operators) 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. 69Breaches of regulatory provisions.
  136. 69ABreach of record-keeping requirements etc. in relation to transactions in gold.
  137. 69BBreach of record-keeping requirements imposed by directions
  138. 69CTransactions connected with VAT fraud
  139. 69DPenalties under section 69C: officers' liability
  140. 69EPublication of details of persons liable to penalties under section 69C
  141. 70Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
  142. 71Construction of sections 59 60 to 70.
  143. 72Offences.
  144. Assessments of VAT and other payments due
  145. 73Failure to make returns etc.
  146. 74Interest on VAT recovered or recoverable by assessment. Repealed
  147. 75Assessments in cases of acquisitions of certain goods by non-taxable persons. Repealed
  148. 76Assessment of amounts due by way of penalty, interest or surcharge penalty ....
  149. 76ASection 76: cases involving special accounting schemes Repealed
  150. 77Assessments: time limits and supplementary assessments.
  151. 77ZALate payment interest on amounts of VAT due
  152. Liability for unpaid VAT of another
  153. 77AJoint and several liability of traders in supply chain where tax unpaid
  154. Liability of operators of online marketplaces for VAT in cases of deemed supply
  155. 77FException from liability under section 5A
  156. Interest, repayment supplements etc. payable by Commissioners
  157. 78Interest in certain cases of official error. Repealed
  158. 78AAssessment for interest overpayments. Repealed
  159. 79Repayment supplement in respect of certain delayed payments or refunds. Repealed
  160. 80Credit for, or repayment of, overstated or overpaid VAT
  161. 80AArrangements for reimbursing customers.
  162. 80BAssessments of amounts due under section 80A arrangements.
  163. 80CAssessed amounts of overpayments etc deemed to be amounts of VAT
  164. 81Interest given by way of credit and set-off of credits.
  165. Part V: Reviews and Appeals
  166. 82Meaning of “tribunal”
  167. 83Appeals.
  168. 83AOffer of review
  169. 83BRight to require review
  170. 83CReview by HMRC
  171. 83DExtensions of time
  172. 83EReview out of time
  173. 83FNature of review etc
  174. 83FANature of review: penalties under Schedule 24 to FA 2021
  175. 83FBEffect of conclusions of review: penalties under Schedule 24 to FA 2021
  176. 83GBringing of appeals
  177. 84Further provisions relating to appeals.
  178. 85Settling appeals by agreement.
  179. 85APayment of tax on determination of appeal
  180. 85BPayment of tax where there is a further appeal
  181. 87Enforcement of registered or recorded tribunal decisions etc. Repealed
  182. Part VI: Supplementary provisions
  183. Change in rate of VAT etc. and disclosure of information
  184. 88Supplies spanning change of rate etc.
  185. 89Adjustments of contracts on changes in VAT.
  186. 90Failure of resolution under Provisional Collection of Taxes Act 1968.
  187. 91Disclosure of information for statistical purposes.
  188. Interpretative provisions
  189. 92Taxation under the laws of other member States etc. Repealed
  190. 93Territories included in references to other member States etc. Repealed
  191. 94Meaning of “business” etc.
  192. 95Meaning of “new means of transport”. Repealed
  193. 95AMeaning of “online marketplace” and “operator” etc
  194. 96Other interpretative provisions.
  195. Supplementary provisions
  196. 97Orders, rules and regulations.
  197. 97APlace of supply orders: transitional provision.
  198. 98Service of notices.
  199. 99Refund of VAT to Government of Northern Ireland.
  200. 100Savings and transitional provisions, consequential amendments and repeals.
  201. 101Commencement and extent.
  202. 102Short title.
  203. Schedule A1: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  204. The supplies
  205. 1Paragraph 1
  206. Interpretation
  207. 2Paragraph 2
  208. 3Paragraph 3
  209. 4Paragraph 4
  210. 5Paragraph 5
  211. 6Paragraph 6
  212. 7Interpretation of paragraph 1(5)
  213. 8Interpretation of paragraph 1(6): introductory
  214. 9Interpretation of paragraph 1(6): meaning of “qualifying conversion”
  215. 10Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
  216. 11Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
  217. 12Interpretation of paragraph 1(6): meaning of “special residential conversion”
  218. 13Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
  219. 14Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
  220. 15Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
  221. 16Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
  222. 17Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
  223. 18Interpretation of paragraph 1(7): introductory
  224. 19Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
  225. 20Paragraph 1(7) only applies if planning consent and building control approval obtained
  226. 21Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
  227. 22Interpretation of paragraph 1(6) and (7): meaning of “building materials”
  228. Schedule 1: Registration in respect of taxable supplies : UK establishment
  229. Liability to be registered
  230. 1Paragraph 1
  231. 1AParagraph 1A
  232. 2Paragraph 2
  233. 3Paragraph 3
  234. 4Paragraph 4
  235. Notification of liability and registration
  236. 5Paragraph 5
  237. 6Paragraph 6
  238. 7Paragraph 7
  239. 8Paragraph 8
  240. Entitlement to be registered
  241. 9Paragraph 9
  242. 10Paragraph 10
  243. Notification of end of liability or entitlement etc
  244. 11Paragraph 11
  245. 12Paragraph 12
  246. Cancellation of registration
  247. 13Paragraph 13
  248. Exemption from registration
  249. 14Paragraph 14
  250. Power to vary specified sums by order
  251. 15Paragraph 15
  252. Supplementary
  253. 16Paragraph 16
  254. 17Paragraph 17
  255. 18Paragraph 18
  256. 19Paragraph 19
  257. Schedule 1A: Registration in respect of taxable supplies: non-uk establishment
  258. Liability to be registered
  259. 1Paragraph 1
  260. 2Paragraph 2
  261. 3Paragraph 3
  262. 4Paragraph 4
  263. Notification of liability and registration
  264. 5Paragraph 5
  265. 6Paragraph 6
  266. Notification of end of liability
  267. 7Paragraph 7
  268. Cancellation of registration
  269. 8Paragraph 8
  270. 9Paragraph 9
  271. 10Paragraph 10
  272. 11Paragraph 11
  273. 12Paragraph 12 Repealed
  274. Exemption from registration
  275. 13Paragraph 13
  276. Supplementary
  277. 14Paragraph 14
  278. Schedule 2: Registration in respect of supplies from other member States
  279. Liability to be registered
  280. 1Paragraph 1 Repealed
  281. 2Paragraph 2 Repealed
  282. Notification of liability and registration
  283. 3Paragraph 3 Repealed
  284. Request to be registered
  285. 4Paragraph 4 Repealed
  286. Notification of matters affecting continuance of registration
  287. 5Paragraph 5 Repealed
  288. Cancellation of registration
  289. 6Paragraph 6 Repealed
  290. Conditions of cancellation
  291. 7Paragraph 7 Repealed
  292. Power to vary specified sums by order
  293. 8Paragraph 8 Repealed
  294. Supplementary
  295. 9Paragraph 9 Repealed
  296. 10Paragraph 10 Repealed
  297. Schedule 3: Registration in respect of acquisitions from other member States
  298. Liability to be registered
  299. 1Paragraph 1 Repealed
  300. 2Paragraph 2 Repealed
  301. Notification of liability and registration
  302. 3Paragraph 3 Repealed
  303. Entitlement to be registered etc
  304. 4Paragraph 4 Repealed
  305. Notification of matters affecting continuance of registration
  306. 5Paragraph 5 Repealed
  307. Cancellation of registration
  308. 6Paragraph 6 Repealed
  309. Conditions of cancellation
  310. 7Paragraph 7 Repealed
  311. Exemption from registration
  312. 8Paragraph 8 Repealed
  313. Power to vary specified sums by order
  314. 9Paragraph 9 Repealed
  315. Supplementary
  316. 10Paragraph 10 Repealed
  317. 11Paragraph 11 Repealed
  318. Schedule 3A: Registration in respect of disposals of assets for which a VAT repayment is claimed
  319. Liability to be registered
  320. 1Paragraph 1
  321. 2Paragraph 2
  322. Notification of liability and registration
  323. 3Paragraph 3
  324. 4Paragraph 4
  325. Notification of end of liability
  326. 5Paragraph 5
  327. Cancellation of registration
  328. 6Paragraph 6
  329. Exemption from registration
  330. 7Paragraph 7
  331. Supplementary
  332. 8Paragraph 8
  333. 9Paragraph 9
  334. Schedule 3B: Electronic, telecommunication and broadcasting services: non-union scheme
  335. Paragraph Repealed
  336. Schedule 3BA: Electronic, telecommunication and broadcasting services: Union scheme
  337. Paragraph Repealed
  338. Schedule 4: Matters to be treated as supply of goods or services
  339. 1Paragraph 1
  340. 2Paragraph 2 Repealed
  341. 3Paragraph 3
  342. 4Paragraph 4
  343. 5Paragraph 5
  344. 5AParagraph 5A
  345. 6Paragraph 6 Repealed
  346. 7Paragraph 7
  347. 8Paragraph 8
  348. 9Paragraph 9
  349. Schedule 4A: Place of supply of services: special rules
  350. Part 1: General exceptions
  351. Services relating to land
  352. 1Paragraph 1
  353. Passenger transport
  354. 2Paragraph 2
  355. Hiring of means of transport
  356. 3Paragraph 3
  357. Cultural, educational and entertainment services etc
  358. 4Paragraph 4 Repealed
  359. Restaurant and catering services...
  360. 5Paragraph 5
  361. ...
  362. 6Paragraph 6 Repealed
  363. Hiring of goods
  364. 7Paragraph 7
  365. ...broadcasting services
  366. 8Paragraph 8
  367. Part 2: Exceptions relating to supplies made to relevant business person
  368. Electronically-supplied services
  369. 9Paragraph 9
  370. Admission to cultural, educational and entertainment activities etc
  371. 9AParagraph 9A
  372. Transport of goods
  373. 9BParagraph 9B
  374. Ancillary transport services
  375. 9CParagraph 9C
  376. Repair services: contracts of insurance
  377. 9DParagraph 9D
  378. Telecommunication services
  379. 9EParagraph 9E
  380. Part 3: Exceptions relating to supplies not made to relevant business person
  381. Intermediaries
  382. 10Paragraph 10
  383. Transport of goods...
  384. 11Paragraph 11
  385. ...
  386. 12Paragraph 12 Repealed
  387. Ancillary transport services
  388. 13Paragraph 13
  389. Long-term hiring of means of transport
  390. 13AParagraph 13A
  391. Valuation services etc
  392. 14Paragraph 14
  393. Cultural, educational and entertainment services etc
  394. 14AParagraph 14A
  395. Electronically supplied, telecommunication and broadcasting services
  396. 15Paragraph 15
  397. Other services provided to recipient belonging outside United Kingdom and the Isle of Man
  398. 16Paragraph 16
  399. Schedule 4B: Call-off stock arrangements
  400. Paragraph Repealed
  401. Paragraph Repealed
  402. Paragraph Repealed
  403. Paragraph Repealed
  404. Paragraph Repealed
  405. Paragraph Repealed
  406. Paragraph Repealed
  407. Paragraph Repealed
  408. Paragraph Repealed
  409. Schedule 5: Services supplied where received Repealed
  410. 1Paragraph 1 Repealed
  411. 2Paragraph 2 Repealed
  412. 3Paragraph 3 Repealed
  413. 4Paragraph 4 Repealed
  414. 5Paragraph 5 Repealed
  415. 5AParagraph 5A Repealed
  416. 6Paragraph 6 Repealed
  417. 7Paragraph 7 Repealed
  418. 7AParagraph 7A Repealed
  419. 7BParagraph 7B Repealed
  420. 7CParagraph 7C Repealed
  421. 8Paragraph 8 Repealed
  422. 9Paragraph 9 Repealed
  423. 10Paragraph 10 Repealed
  424. Schedule 5AGoods Eligible to be Fiscally Warehoused
  425. Schedule 6: Valuation: special cases
  426. Part 1: Valuation of supplies of fuel for private use
  427. Option for valuation on flat-rate basis
  428. A1Paragraph A1
  429. B1Paragraph B1
  430. Interpretation
  431. C1Paragraph C1
  432. Part 2: Other Provisions
  433. 1Paragraph 1
  434. 1AParagraph 1A
  435. 2Paragraph 2
  436. 2AParagraph 2A
  437. 3Paragraph 3
  438. 4Paragraph 4
  439. 5Paragraph 5 Repealed
  440. 6Paragraph 6
  441. 7Paragraph 7
  442. 8Paragraph 8
  443. 8AParagraph 8A
  444. 9Paragraph 9
  445. 10Paragraph 10
  446. 11Paragraph 11
  447. 11AParagraph 11A
  448. 11BParagraph 11B
  449. 12Paragraph 12
  450. 13Paragraph 13
  451. Schedule 7: Valuation of acquisitions from other member states: special cases
  452. 1Paragraph 1 Repealed
  453. 2Paragraph 2 Repealed
  454. 3Paragraph 3 Repealed
  455. 4Paragraph 4 Repealed
  456. 5Paragraph 5 Repealed
  457. Schedule 7A: CHARGE AT REDUCED RATE
  458. 1INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
  459. Part 2: THE GROUPS
  460. Group 1 — Supplies of domestic fuel or powerChapter Group 1 — Supplies of domestic fuel or power
  461. 1Paragraph 1
  462. 1Matters included or not included in the supplies
  463. 2Meaning of “fuel oil”, “gas oil” and “kerosene”
  464. 3Meaning of “qualifying use”
  465. 4Supplies only partly for qualifying use
  466. 5Supplies deemed to be for domestic use
  467. 6Other supplies that are for domestic use
  468. 7Interpretation of paragraph 6
  469. Group 2 — Installation of energy-saving materials Chapter Group 2 — Installation of energy-saving materials
  470. 1Paragraph 1
  471. 2Paragraph 2
  472. 3Paragraph 3 Repealed
  473. A1... Repealed
  474. 1Meaning of “energy-saving materials”
  475. 1AInstallation of heat pumps
  476. 2Meaning of “residential accommodation”
  477. 3Meaning of “use for a relevant charitable purpose”
  478. 3Meaning of “use for a relevant charitable purpose” Repealed
  479. 4... Repealed
  480. 5... Repealed
  481. 6Meaning of “relevant supplies”
  482. Group 3 — Grant-funded installation of heating equChapter Group 3 — Grant-funded installation of heating equ
  483. 1Paragraph 1
  484. 2Paragraph 2
  485. 3Paragraph 3
  486. 4Paragraph 4
  487. 5Paragraph 5
  488. 6Paragraph 6
  489. 7Paragraph 7
  490. 8Paragraph 8
  491. 8AParagraph 8A
  492. 8BParagraph 8B
  493. 9Paragraph 9
  494. 10Paragraph 10
  495. 1Supply only included so far as grant-funded
  496. 2Meaning of “relevant scheme”
  497. 3Apportionment of grants that also cover other supplies
  498. 4Meaning of “heating appliances”
  499. 4AMeaning of “central heating system”
  500. 4BMeaning of “renewable source heating system”
  501. 5Meaning of “qualifying security goods”
  502. 6Meaning of “qualifying person”
  503. Group 4 — Women’s sanitary productsChapter Group 4 — Women’s sanitary products
  504. Paragraph Repealed
  505. Group 5 — Children’s car seatsChapter Group 5 — Children’s car seats
  506. 1Paragraph 1
  507. 1Meaning of “children’s car seats”
  508. 2Meaning of “safety seat”
  509. 2AMeaning of “related base unit”
  510. 3Meaning of “related wheeled framework”
  511. 4Meaning of “booster seat”
  512. 5Meaning of “booster cushion”
  513. Group 6 — Residential conversionsChapter Group 6 — Residential conversions
  514. 1Paragraph 1
  515. 2Paragraph 2
  516. 1Supplies only partly within item 1
  517. 2Meaning of “qualifying conversion”
  518. 3Meaning of “changed number of dwellings conversion”
  519. 4Meaning of “single household dwelling” and “multiple occupancy dwelling”
  520. 5Meaning of “house in multiple occupation conversion”
  521. 6Meaning of “use for a relevant residential purpose”
  522. 7Meaning of “special residential conversion”
  523. 8Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
  524. 9“Qualifying conversion” includes related garage works
  525. 10Conversion not “qualifying” if planning consent and building control approval not obtained
  526. 11Meaning of “supply of qualifying services”
  527. 12Meaning of “building materials”
  528. Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONSChapter Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS
  529. 1Paragraph 1
  530. 2Paragraph 2
  531. 1Supplies only partly within item 1
  532. 2Meaning of “alteration” and “qualifying residential premises”
  533. 3Items 1 and 2 only apply where premises have been empty for at least 2 years
  534. 3AItems 1 and 2 apply to related garage works
  535. 4Items 1 and 2 only apply if planning consent and building control approval obtained
  536. 4AItems 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
  537. 5Meaning of “supply of qualifying services”
  538. 6Meaning of “building materials”
  539. Group 8— CONTRACEPTIVE PRODUCTSChapter Group 8— CONTRACEPTIVE PRODUCTS
  540. 1Paragraph 1
  541. Group 9— WELFARE ADVICE OR INFORMATIONChapter Group 9— WELFARE ADVICE OR INFORMATION
  542. 1Paragraph 1
  543. Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE EChapter Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE E
  544. 1Paragraph 1
  545. 2Paragraph 2
  546. Group 11 — SMOKING CESSATION PRODUCTSChapter Group 11 — SMOKING CESSATION PRODUCTS
  547. 1Paragraph 1
  548. GROUP 12CARAVANS
  549. 1Item No
  550. 2Paragraph 2
  551. GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
  552. Group 14 — Course of CateringChapter Group 14 — Course of Catering
  553. 1Paragraph 1
  554. Group 15 — Holiday accommodation etcChapter Group 15 — Holiday accommodation etc
  555. 1Paragraph 1
  556. Group 16 — Shows and certain other attractionsChapter Group 16 — Shows and certain other attractions
  557. 1Paragraph 1
  558. Schedule 8: Zero-rating
  559. IIndex to zero-rated supplies of goods and services
  560. Part II: The Groups
  561. Group 1— FoodChapter Group 1— Food
  562. General items
  563. 1Item No.
  564. 2Paragraph 2
  565. 3Paragraph 3
  566. 4Paragraph 4
  567. Excepted items
  568. 1Item No.
  569. 2Paragraph 2
  570. 3Paragraph 3
  571. 4Paragraph 4
  572. 4AParagraph 4A
  573. 5Paragraph 5
  574. 6Paragraph 6
  575. 7Paragraph 7
  576. Items overriding the exceptions
  577. 1Item No.
  578. 2Paragraph 2
  579. 3Paragraph 3
  580. 4Paragraph 4
  581. 5Paragraph 5
  582. 6Paragraph 6
  583. 7Paragraph 7
  584. Notes:
  585. Chapter Group 2— Sewerage services and water
  586. 1Item No.
  587. 2Paragraph 2
  588. Chapter Group 3— Books, etc.
  589. 1Item No.
  590. 2Paragraph 2
  591. 3Paragraph 3
  592. 4Paragraph 4
  593. 5Paragraph 5
  594. 6Paragraph 6
  595. 7Paragraph 7
  596. Notes
  597. Chapter Group 4— Talking books for the blind and disabled
  598. 1Item No.
  599. 2Paragraph 2
  600. Chapter GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
  601. 1Item No.
  602. 2Paragraph 2
  603. 3Paragraph 3
  604. 4Paragraph 4
  605. Notes:
  606. Chapter GROUP 6—PROTECTED BUILDINGS
  607. 1Item No.
  608. 2Paragraph 2 Repealed
  609. 3Paragraph 3 Repealed
  610. Notes:
  611. Chapter Group 7— International services
  612. 1Item No.
  613. 2Paragraph 2
  614. Chapter Group 8— Transport
  615. 1Paragraph 1
  616. 2Paragraph 2
  617. 2AParagraph 2A
  618. 2BParagraph 2B
  619. 3Paragraph 3
  620. 4Paragraph 4
  621. 5Paragraph 5
  622. 6Paragraph 6
  623. 6ZAParagraph 6ZA
  624. 6ZBParagraph 6ZB
  625. 6AParagraph 6A
  626. 7Paragraph 7
  627. 8Paragraph 8
  628. 9Paragraph 9
  629. 10Paragraph 10
  630. 11Paragraph 11
  631. 12Paragraph 12
  632. 13Paragraph 13 Repealed
  633. Notes:
  634. Chapter Group 9— Caravans and houseboats
  635. 1Item No.
  636. 2Paragraph 2
  637. 3Paragraph 3
  638. Note:
  639. Chapter Group 10— Gold
  640. 1Item No.
  641. 2Paragraph 2
  642. Notes:
  643. Chapter Group 11— Bank notes
  644. 1Item No.
  645. Chapter Group 12— Drugs, medicines, aids for the disabled,
  646. 1Item No.
  647. 1AParagraph 1A Repealed
  648. 2Paragraph 2
  649. 2AParagraph 2A
  650. 2BParagraph 2B
  651. 3Paragraph 3
  652. 4Paragraph 4
  653. 5Paragraph 5
  654. 6Paragraph 6
  655. 7Paragraph 7
  656. 8Paragraph 8
  657. 9Paragraph 9
  658. 10Paragraph 10
  659. 11Paragraph 11
  660. 12Paragraph 12
  661. 13Paragraph 13
  662. 14Paragraph 14 Repealed
  663. 15Paragraph 15
  664. 16Paragraph 16
  665. 17Paragraph 17
  666. 18Paragraph 18
  667. 19Paragraph 19
  668. 20Paragraph 20
  669. Notes:
  670. Chapter Group 13— Imports, exports etc.
  671. 1Item No.
  672. 2Paragraph 2
  673. 3Paragraph 3
  674. Notes:
  675. Chapter Group 14— Tax-free shops
  676. Notes:
  677. Chapter Group 15— Charities etc.
  678. 1Paragraph 1
  679. 1AParagraph 1A
  680. 2Paragraph 2
  681. 3Paragraph 3
  682. 4Paragraph 4
  683. 5Paragraph 5
  684. 6Paragraph 6
  685. 7Paragraph 7
  686. 8Paragraph 8
  687. 8AParagraph 8A
  688. 8BParagraph 8B
  689. 8CParagraph 8C
  690. 9Paragraph 9
  691. 10Paragraph 10
  692. Notes:
  693. Chapter Group 16— Clothing and footwear
  694. 1Item No.
  695. 2Paragraph 2
  696. 3Paragraph 3
  697. Notes:
  698. Chapter GROUP 17—EMISSIONS ALLOWANCES
  699. Paragraph Repealed
  700. GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSORChapter GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSOR
  701. Chapter Group 19 - women's sanitary products
  702. 1Item No.
  703. Chapter Group 20—Personal Protective Equipment (Coronaviru
  704. 1Item No.
  705. Chapter GROUP 21: ONLINE MARKETPLACES (DEEMED SUPPLY)
  706. Item No.
  707. 1Paragraph 1
  708. Chapter GROUP 22: FREE ZONES
  709. Item No
  710. 1Paragraph 1
  711. 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
  712. Item No
  713. 1Paragraph 1
  714. 2Paragraph 2
  715. 1Meaning of “energy-saving materials”
  716. 2Meaning of “residential accommodation”
  717. 3Meaning of “relevant supplies”
  718. 4Installation of heat pumps
  719. 5Meaning of “use for a relevant charitable purpose”
  720. Schedule 9: Exemptions
  721. IIndex to exempt supplies of goods and services
  722. Part II: The Groups
  723. Chapter Group 1— Land
  724. 1Item No.
  725. Notes:
  726. Chapter Group 2 — Insurance
  727. 1Paragraph 1
  728. 4Paragraph 4
  729. Notes:
  730. Group 3— Postal servicesChapter Group 3— Postal services
  731. 1Item No
  732. 2Paragraph 2
  733. Chapter Group 4— Betting, gaming , dutiable machine games
  734. 1Item No.
  735. 1AParagraph 1A
  736. 2Paragraph 2
  737. Notes:
  738. Chapter Group 5— Finance
  739. 1Item No.
  740. 2Paragraph 2
  741. 2AParagraph 2A
  742. 3Paragraph 3
  743. 4Paragraph 4
  744. 5Paragraph 5
  745. 5AParagraph 5A
  746. 6Paragraph 6
  747. 7Paragraph 7 Repealed
  748. 8Paragraph 8
  749. 9Paragraph 9
  750. 10Paragraph 10
  751. Notes:
  752. Chapter Group 6— Education
  753. 1Item No.
  754. 2Paragraph 2
  755. 3Paragraph 3
  756. 4Paragraph 4
  757. 5Paragraph 5
  758. 5AParagraph 5A
  759. 5BParagraph 5B
  760. 5CParagraph 5C
  761. 6Paragraph 6
  762. Notes:
  763. Chapter Group 7— Health and welfare
  764. 1Item No.
  765. 2Paragraph 2
  766. 2AParagraph 2A
  767. 3Paragraph 3
  768. 4Paragraph 4
  769. 5Paragraph 5
  770. 6Paragraph 6
  771. 7Paragraph 7
  772. 8Paragraph 8
  773. 9Paragraph 9
  774. 10Paragraph 10
  775. 11Paragraph 11
  776. Notes:
  777. Chapter Group 8— Burial and cremation
  778. 1Item No.
  779. 2Paragraph 2
  780. Chapter Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSION
  781. 1Item No.
  782. Note:
  783. Chapter Group 10— Sport, sports competitions and physical
  784. 1Item No.
  785. 2Paragraph 2
  786. 3Paragraph 3
  787. Notes:
  788. Chapter Group 11— Works of art etc
  789. 1Item No.
  790. 2Paragraph 2
  791. 3Paragraph 3
  792. 4Paragraph 4
  793. Chapter GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHE
  794. 1Item No.
  795. 2Paragraph 2
  796. 3Paragraph 3
  797. Notes:
  798. Notes:
  799. Chapter GROUP 13— CULTURAL SERVICES ETC
  800. 1Item No.
  801. 2Paragraph 2
  802. Chapter GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT
  803. 1Item No.
  804. Notes:
  805. Chapter GROUP 15—INVESTMENT GOLD
  806. 1Item No.
  807. 2Paragraph 2
  808. 3Paragraph 3
  809. Notes:
  810. Chapter GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVIN
  811. 1Item No
  812. 3Exceptions
  813. Schedule 9ZA: VAT on acquisitions in Northern Ireland from member States
  814. Part 1: Charge to VAT for acquisitions in Northern Ireland from member States
  815. Charge to VAT
  816. 1Paragraph 1
  817. Scope of NI acquisition VAT
  818. 2Paragraph 2
  819. Meaning of acquisition of goods from a member State
  820. 3Paragraph 3
  821. Time of acquisition
  822. 4Paragraph 4
  823. Place of acquisition
  824. 5Paragraph 5
  825. Acquisitions from persons belonging in member States
  826. 6Paragraph 6
  827. Identification of persons for the purposes of VAT in Northern Ireland
  828. 7Paragraph 7
  829. Part 2: Valuation of acquisitions
  830. Valuation of acquisitions from member States
  831. 8Paragraph 8
  832. Transactions below market value
  833. 9Paragraph 9
  834. Value where goods subject to excise duty etc
  835. 10Paragraph 10
  836. Transfer or disposal for no consideration
  837. 11Paragraph 11
  838. Foreign currency transactions
  839. 12Paragraph 12
  840. Meaning of “relevant transaction” and “relevant time”
  841. 13Paragraph 13
  842. Part 3: Payment of NI acquisition VAT by taxable persons
  843. Input tax and output tax
  844. 14Paragraph 14
  845. Payment of NI acquisition VAT
  846. 15Paragraph 15
  847. Part 4: Reliefs etc
  848. Reduced rate
  849. 16Paragraph 16
  850. Zero-rating and exempt acquisitions
  851. 17Paragraph 17
  852. Refunds and reliefs
  853. 18Paragraph 18
  854. Refund of NI acquisition VAT to persons constructing certain buildings
  855. 18AParagraph 18A
  856. Refunds in relation to new means of transport supplied to member States
  857. 19Paragraph 19
  858. Part 5: Application of Act to acquisitions in particular cases
  859. Crown application
  860. 20Paragraph 20
  861. Groups of companies
  862. 21Paragraph 21
  863. Partnerships
  864. 22Paragraph 22
  865. Unincorporated bodies, personal representative etc
  866. 23Paragraph 23
  867. Agents
  868. 24Paragraph 24
  869. VAT representatives
  870. 25Paragraph 25
  871. Margin schemes
  872. 26Paragraph 26
  873. Part 6: Administration, collection and enforcement
  874. Breaches of regulatory provisions
  875. 27Paragraph 27
  876. Offences
  877. 28Paragraph 28
  878. Failure to make returns
  879. 29Paragraph 29
  880. Interest on VAT
  881. 30Paragraph 30 Repealed
  882. Assessment in cases of acquisitions of certain goods by non-taxable persons
  883. 31Paragraph 31
  884. Assessment of amounts due
  885. 32Paragraph 32
  886. Credit for, or repayment of, overstated or overpaid VAT
  887. 33Paragraph 33
  888. Part 7: Appeals and supplementary provision
  889. Appeals
  890. 34Paragraph 34
  891. Supplies spanning change of rate etc
  892. 35Paragraph 35
  893. Failure of resolution under Provisional Collection of Taxes Act 1968
  894. 36Paragraph 36
  895. Refund of VAT to Government of Northern Ireland
  896. 37Paragraph 37
  897. Part 8: Registration in respect of acquisitions from member States
  898. Liability to be registered
  899. 38Paragraph 38
  900. 39Paragraph 39
  901. Notification of liability and registration
  902. 40Paragraph 40
  903. Entitlement to be registered etc
  904. 41Paragraph 41
  905. Notification of matters affecting continuance of registration
  906. 42Paragraph 42
  907. Cancellation of registration
  908. 43Paragraph 43
  909. Exemption from registration
  910. 44Paragraph 44
  911. Power to vary specified sums by regulations
  912. 45Paragraph 45
  913. Notifications
  914. 46Paragraph 46
  915. Meaning of relevant acquisition
  916. 47Paragraph 47
  917. Part 9: Registration in respect of distance sales from the EU to Northern Ireland
  918. Liability to be registered
  919. 48Paragraph 48
  920. 49Paragraph 49
  921. Notification of liability and registration
  922. 50Paragraph 50
  923. Request to be registered
  924. 51Paragraph 51
  925. Notification of matters affecting continuance of registration
  926. 52Paragraph 52
  927. Cancellation of registration
  928. 53Paragraph 53
  929. Power to vary specified sums by regulations
  930. 54Paragraph 54
  931. Notifications
  932. 55Paragraph 55
  933. Meaning of relevant supply
  934. 56Paragraph 56
  935. Part 10: Call-off stock arrangements
  936. Where this Part of this Schedule applies
  937. 57Paragraph 57
  938. Removal of the goods not to be treated as a supply
  939. 58Paragraph 58
  940. Goods transferred to the customer within 12 months of arrival
  941. 59Paragraph 59
  942. Relevant event occurs within 12 months of arrival
  943. 60Paragraph 60
  944. Goods not transferred and no relevant event occurs within 12 months of arrival
  945. 61Paragraph 61
  946. Exception to paragraphs 60 and 61: goods returned to origin territory
  947. 62Paragraph 62
  948. Meaning of “relevant event”
  949. 63Paragraph 63
  950. Record keeping by the supplier
  951. 64Paragraph 64
  952. Record keeping by the customer
  953. 65Paragraph 65
  954. Part 11: Modification of other Schedules
  955. Registration in respect of taxable supplies: UK establishment (Schedule 1)
  956. 66Paragraph 66
  957. Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)
  958. 67Paragraph 67
  959. Registration: disposals of assets where repayment is claimed (Schedule 3A)
  960. 68Paragraph 68
  961. Valuation of supplies: special cases (Schedule 6)
  962. 69Paragraph 69
  963. Zero-rating (Schedule 8)
  964. 70Paragraph 70
  965. Exempt supplies (Schedule 9)
  966. 71Paragraph 71
  967. Avoidance (Schedules 9A and 11A)
  968. 72Paragraph 72
  969. Accounting for VAT and payment of VAT (Schedule 11)
  970. 73Paragraph 73
  971. Administration, collection and enforcement (Schedule 11)
  972. 74Paragraph 74
  973. Part 12: Modification of other Acts
  974. Diplomatic privileges etc
  975. 75Paragraph 75
  976. Customs and Excise Duties (General Reliefs) Act 1979
  977. 76Paragraph 76
  978. Vehicle Excise and Registration Act 1994
  979. 77Paragraph 77
  980. Finance Act 2008
  981. 78Paragraph 78
  982. Finance Act 2016
  983. 79Paragraph 79
  984. Finance (No. 2) Act 2017
  985. 80Paragraph 80
  986. Part 13: Interpretive provisions
  987. Taxation under the laws of member States etc
  988. 81Paragraph 81
  989. Territories included in references to member States etc
  990. 82Paragraph 82
  991. Meaning of “new means of transport”
  992. 83Paragraph 83
  993. VAT charged in a member State
  994. 84Paragraph 84
  995. Schedule 9ZB: Goods removed to or from Northern Ireland and supply rules
  996. Part 1: Importations
  997. Importations
  998. 1Paragraph 1
  999. Valuation of imports
  1000. 2Paragraph 2
  1001. Part 2: Movements between Northern Ireland and Great Britain
  1002. Movements between Northern Ireland and Great Britain
  1003. 3Paragraph 3
  1004. Liability for VAT on movements between Great Britain and Northern Ireland
  1005. 4Paragraph 4
  1006. Valuation of goods removed from Northern Ireland to Great Britain
  1007. 5Paragraph 5
  1008. Relief for qualifying Northern Ireland goods
  1009. 6Paragraph 6
  1010. Zero-rating of supplies made before declaration on removal
  1011. 7Paragraph 7
  1012. Part 3: Modifications in relation to exports
  1013. Movements of goods by charities
  1014. 8Paragraph 8
  1015. Goods exported from Northern Ireland
  1016. 9Paragraph 9
  1017. Zero-rating regulations
  1018. 10Paragraph 10
  1019. Zero-rating of supply of exported goods let on hire
  1020. 11Paragraph 11
  1021. Application of section 30(10)
  1022. 12Paragraph 12
  1023. Relief from VAT on importation of goods
  1024. 13Paragraph 13
  1025. Schedule 8: modifications to Group 13 and 15
  1026. 14Paragraph 14
  1027. Part 4: Warehouses
  1028. Modification of sections 18 and 18A
  1029. 15Paragraph 15
  1030. Place and time of supply: Northern Ireland warehouses
  1031. 16Paragraph 16
  1032. Northern Ireland fiscal warehouses
  1033. 17Paragraph 17
  1034. Conversion of relevant fiscal warehouses etc
  1035. 18Paragraph 18
  1036. Northern Ireland fiscal warehouses: relief
  1037. 19Paragraph 19
  1038. Modification of section 18B
  1039. 20Paragraph 20
  1040. Northern Ireland warehouses and fiscal warehouses: services
  1041. 21Paragraph 21
  1042. Removal from warehousing: accountability
  1043. 22Paragraph 22
  1044. Deficiency in Northern Ireland fiscally warehoused goods
  1045. 23Paragraph 23
  1046. Incorrect Northern Ireland fiscal warehousing certificates
  1047. 24Paragraph 24
  1048. Supplementary provision
  1049. 25Paragraph 25
  1050. Modification of other provisions
  1051. 26Paragraph 26
  1052. Part 5: Rules relating to particular supplies
  1053. Supplies of gas, electricity or heat
  1054. 27Paragraph 27
  1055. Time of supply involving both a supply and an acquisition
  1056. 28Paragraph 28
  1057. Distance selling between EU and Northern Ireland: place of supply
  1058. 29Paragraph 29
  1059. Removal of business assets to be treated as a supply of goods
  1060. 30Paragraph 30
  1061. Application of section 43 (company groups) to goods in Northern Ireland
  1062. 31Paragraph 31
  1063. Partially exempt supplies
  1064. 31AParagraph 31A
  1065. Movement of own goods from Great Britain to Northern Ireland for non-business purposes
  1066. 31BParagraph 31B
  1067. Part 6: Northern Ireland and the Isle of Man
  1068. Application of Part 2 of this Schedule
  1069. 32Paragraph 32
  1070. Modifications in relation to exports: goods removed to Isle of Man
  1071. 33Paragraph 33
  1072. Warehouses
  1073. 34Paragraph 34
  1074. Extent
  1075. 35Paragraph 35
  1076. Part 7: Supplies from a member State to Great Britain via Northern Ireland: registration
  1077. 36Paragraph 36
  1078. Schedule 9ZC: Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
  1079. Part 1: Modification of this Act
  1080. 1Paragraph 1
  1081. 1AParagraph 1A
  1082. 1BParagraph 1B
  1083. 2Paragraph 2
  1084. 2AParagraph 2A
  1085. 3Paragraph 3
  1086. 3AParagraph 3A
  1087. 3BParagraph 3B
  1088. 4Paragraph 4
  1089. 4AParagraph 4A
  1090. Part 2: Modification of the Value Added Tax (Imported Goods) Relief Order 1984
  1091. 5Paragraph 5 Repealed
  1092. Part 2A: Modification of the Value Added Tax Regulations 1995
  1093. 5AParagraph 5A
  1094. Part 3: Registration
  1095. Liability to be registered
  1096. 6Paragraph 6
  1097. 7Paragraph 7
  1098. Notification of liability and registration
  1099. 8Paragraph 8
  1100. Entitlement to be registered etc
  1101. 9Paragraph 9
  1102. Notification of matters affecting continuance of registration
  1103. 10Paragraph 10
  1104. Cancellation of registration
  1105. 11Paragraph 11
  1106. Notifications
  1107. 12Paragraph 12
  1108. Meaning of relevant supply
  1109. 13Paragraph 13
  1110. Modification of the Finance Act 2008
  1111. 14Paragraph 14
  1112. Schedule 9ZD: Distance selling of goods from Northern Ireland: special accounting scheme
  1113. Part 1: Introduction
  1114. Overview
  1115. 1Paragraph 1
  1116. “Scheme supply”
  1117. 2Paragraph 2
  1118. Part 2: Registration
  1119. The register
  1120. 3Paragraph 3
  1121. Persons who may be registered
  1122. 4Paragraph 4
  1123. Becoming registered
  1124. 5Paragraph 5
  1125. Date on which registration takes effect
  1126. 6Paragraph 6
  1127. Further provision about registration
  1128. 7Paragraph 7
  1129. Notification of changes etc
  1130. 8Paragraph 8
  1131. Cancellation of registration
  1132. 9Paragraph 9
  1133. Part 3: Liability, returns, payment etc
  1134. Liability to pay ... VAT to Commissioners
  1135. 10Paragraph 10
  1136. OSS scheme returns
  1137. 11Paragraph 11
  1138. OSS scheme returns: further requirements
  1139. 12Paragraph 12
  1140. Payment
  1141. 13Paragraph 13
  1142. Availability of records
  1143. 14Paragraph 14
  1144. Amounts required to be paid to member States
  1145. 15Paragraph 15
  1146. Persons registered under the OSS scheme who are also registered under this Act
  1147. 15AParagraph 15A
  1148. Part 4: Persons registered under non-UK special accounting schemes
  1149. Meaning of “a non-UK scheme”
  1150. 16Paragraph 16
  1151. Exemption from requirement to register under this Act
  1152. 17Paragraph 17
  1153. De-registration
  1154. 18Paragraph 18
  1155. Scheme participants who are also registered under this Act
  1156. 19Paragraph 19
  1157. Value of supplies to connected persons
  1158. 20Paragraph 20
  1159. Refund of VAT on supplies of goods and services supplied to scheme participant
  1160. 21Paragraph 21
  1161. Availability of records
  1162. 21AParagraph 21A
  1163. Part 5: Collection of ...UK VAT
  1164. Assessments: general modifications of section 73
  1165. 22Paragraph 22
  1166. Assessments in connection with increase in consideration: modifications
  1167. 23Paragraph 23
  1168. Assessments: consequential modifications
  1169. 24Paragraph 24
  1170. Deemed amendments of ... returns
  1171. 25Paragraph 25
  1172. Interest on VAT: “reckonable date”
  1173. 26Paragraph 26 Repealed
  1174. Default surcharge: notice of special surcharge period
  1175. 27Paragraph 27 Repealed
  1176. Further default after service of notice
  1177. 28Paragraph 28 Repealed
  1178. Default surcharge: exceptions for reasonable excuse etc
  1179. 29Paragraph 29 Repealed
  1180. Interest in certain cases of official error
  1181. 30Paragraph 30 Repealed
  1182. Overpayments
  1183. 31Paragraph 31
  1184. Overpayments: supplementary
  1185. 32Paragraph 32
  1186. Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation
  1187. 33Paragraph 33
  1188. Bad debts
  1189. 34Paragraph 34
  1190. Penalties for errors: disclosure
  1191. 35Paragraph 35
  1192. Set-offs
  1193. 36Paragraph 36
  1194. Part 6: Appeals
  1195. 37Paragraph 37
  1196. Part 7: Interpretation
  1197. 38Paragraph 38
  1198. Schedule 9ZE: Distance selling of goods imported to Northern Ireland: special accounting scheme
  1199. Part 1: Introduction
  1200. Overview
  1201. 1Paragraph 1
  1202. Qualifying supplies of goods
  1203. 2Paragraph 2
  1204. Part 2: Registration
  1205. The register
  1206. 3Paragraph 3
  1207. Persons who may be registered
  1208. 4Paragraph 4
  1209. Becoming registered
  1210. 5Paragraph 5
  1211. Date on which registration takes effect
  1212. 6Paragraph 6
  1213. Further provision about registration
  1214. 7Paragraph 7
  1215. Notification of changes etc
  1216. 8Paragraph 8
  1217. Cancellation of registration
  1218. 9Paragraph 9
  1219. Part 3: Liability, returns, payment etc
  1220. Liability to pay VAT to Commissioners
  1221. 10Paragraph 10
  1222. IOSS scheme returns
  1223. 11Paragraph 11
  1224. IOSS scheme returns: further requirements
  1225. 12Paragraph 12
  1226. Payment
  1227. 13Paragraph 13
  1228. Availability of records : persons registered under the IOSS scheme
  1229. 14Paragraph 14
  1230. Amounts required to be paid to member States
  1231. 15Paragraph 15
  1232. Part 4: Collection etc of UK VAT
  1233. Assessments: general modifications of section 73
  1234. 16Paragraph 16
  1235. Assessments in connection with increase in consideration: modifications
  1236. 17Paragraph 17
  1237. Assessments: consequential modifications
  1238. 18Paragraph 18
  1239. Deemed amendments of relevant special scheme returns
  1240. 19Paragraph 19
  1241. Interest on VAT: “reckonable date”
  1242. 20Paragraph 20 Repealed
  1243. Default surcharge: notice of special surcharge period
  1244. 21Paragraph 21 Repealed
  1245. Further default after service of notice
  1246. 22Paragraph 22 Repealed
  1247. Default surcharge: exceptions for reasonable excuse etc
  1248. 23Paragraph 23 Repealed
  1249. Interest in certain cases of official error
  1250. 24Paragraph 24 Repealed
  1251. Overpayments
  1252. 25Paragraph 25
  1253. Overpayments: supplementary
  1254. 26Paragraph 26
  1255. Increase or decrease in consideration for a supply
  1256. 27Paragraph 27
  1257. Bad debts
  1258. 28Paragraph 28
  1259. Penalties for errors: disclosure
  1260. 29Paragraph 29
  1261. Set-offs
  1262. 30Paragraph 30
  1263. Availability of records: participants in a special scheme (other than the IOSS scheme)
  1264. 30AParagraph 30A
  1265. Part 5: IOSS representatives
  1266. Eligibility and representation
  1267. 31Paragraph 31
  1268. Register
  1269. 32Paragraph 32
  1270. Duties and obligations
  1271. 33Paragraph 33
  1272. Part 6: Supplementary provision
  1273. Registration under this Act
  1274. 34Paragraph 34
  1275. De-registration
  1276. 35Paragraph 35
  1277. Scheme participants who are also registered under this Act
  1278. 36Paragraph 36
  1279. No VAT chargeable on supplies by special scheme participants not registered for VAT
  1280. 36AParagraph 36A Repealed
  1281. No import VAT chargeable on qualifying supplies of goods
  1282. 37Paragraph 37
  1283. Time and place of supply of goods
  1284. 38Paragraph 38
  1285. Place of supply of goods: supplies facilitated by online marketplaces
  1286. 39Paragraph 39
  1287. VAT representatives
  1288. 40Paragraph 40
  1289. Refund of UK VAT
  1290. 41Paragraph 41
  1291. Part 7: Appeals
  1292. Appeals
  1293. 42Paragraph 42
  1294. Part 8: Interpretation
  1295. Interpretation
  1296. 43Paragraph 43
  1297. Schedule 9ZF: Modifications etc in connection with Schedules 9ZD and 9ZE
  1298. Part 1: Modifications of this Act
  1299. 1Paragraph 1
  1300. 1AParagraph 1A
  1301. 2Paragraph 2 Repealed
  1302. 3Paragraph 3 Repealed
  1303. 4Paragraph 4 Repealed
  1304. 5Paragraph 5
  1305. 6Paragraph 6 Repealed
  1306. 7Paragraph 7 Repealed
  1307. 8Paragraph 8
  1308. 8AParagraph 8A
  1309. Part 2: Modifications etc of other Acts
  1310. Finance Act 2007
  1311. 9Paragraph 9
  1312. Finance Act 2009
  1313. 10Paragraph 10
  1314. 11Paragraph 11
  1315. 11AParagraph 11A
  1316. 11BParagraph 11B
  1317. 11CParagraph 11C
  1318. 11DParagraph 11D
  1319. 12Paragraph 12 Repealed
  1320. Taxation (Cross-border Trade) Act 2018
  1321. 13Paragraph 13
  1322. Finance Act 2021
  1323. 13AParagraph 13A
  1324. Part 3: Modifications of secondary legislation
  1325. Value Added Tax Regulations 1995
  1326. 14Paragraph 14
  1327. 15Paragraph 15
  1328. 16Paragraph 16
  1329. 17Paragraph 17
  1330. 18Paragraph 18
  1331. Schedule 9A: Anti-avoidance provisions: groups
  1332. Power to give directions
  1333. 1Paragraph 1
  1334. Restrictions on giving directions
  1335. 2Paragraph 2
  1336. Form of directions under Schedule
  1337. 3Paragraph 3
  1338. Time limit on directions
  1339. 4Paragraph 4
  1340. Manner of giving directions
  1341. 5Paragraph 5
  1342. Assessment in consequence of a direction
  1343. 6Paragraph 6
  1344. Interpretation of Schedule etc.
  1345. 7Paragraph 7
  1346. Schedule 10: BUILDINGS AND LAND
  1347. Part 1: THE OPTION TO TAX LAND
  1348. Introduction
  1349. 1Overview of the option to tax
  1350. The option to tax
  1351. 2Effect of the option to tax: exempt supplies become taxable
  1352. 3Meaning of “relevant associate”
  1353. 4Permission for a body corporate to cease to be a relevant associate of the opter
  1354. Exclusions from effect of option to tax
  1355. 5Dwellings designed or adapted, and intended for use, as dwelling etc
  1356. 6Conversion of buildings for use as dwelling etc
  1357. 7Charities
  1358. 8Residential caravans
  1359. 9Residential houseboats
  1360. 10Relevant housing associations
  1361. 11Grant to individual for construction of dwelling
  1362. Anti-avoidance
  1363. 12Developers of exempt land
  1364. 13Meaning of grants made by a developer
  1365. 14Meaning of “development financier”
  1366. 15Meaning of “exempt land”: basic definition
  1367. 15AMeaning of “exempt land”: the building occupation conditions
  1368. 16Meaning of “exempt land”: eligible purposes
  1369. 17Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
  1370. Scope of the option, its duration, notification etc
  1371. 18Scope of the option
  1372. 19The day from which the option has effect
  1373. 20Requirement to notify the option
  1374. 21Real estate elections: elections to opt to tax land subsequently acquired
  1375. 22Real estate elections: supplementary
  1376. 23Revocation of option: the “cooling off” period
  1377. 24Revocation of option: lapse of 6 years since having a relevant interest
  1378. 25Revocation of option: lapse of more than 20 years since option had effect
  1379. 26Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
  1380. 27Exclusion of new building from effect of an option
  1381. 28Pre-option exempt grants: requirement for prior permission before exercise of option to tax
  1382. 29Paragraph 28: application for prior permission
  1383. 30Paragraph 28: purported exercise where prior permission not obtained
  1384. Supplementary provisions
  1385. 31Timing of grant and supplies
  1386. 32Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
  1387. 33Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
  1388. 34Other definitions etc
  1389. Part 2: RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
  1390. 35Introductory
  1391. 36Disposal of interest or change of use following relevant zero-rated supply
  1392. 37Charge to VAT
  1393. 38Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
  1394. 39Definitions
  1395. Part 3: GENERAL
  1396. 40Benefit of consideration for grant accruing to a person other than the grantor
  1397. Schedule 10A: Face-value vouchers issued before 1 January 2019
  1398. Meaning of “face-value voucher” etc
  1399. 1Paragraph 1
  1400. Nature of supply
  1401. 2Paragraph 2
  1402. Treatment of credit vouchers
  1403. 3Paragraph 3
  1404. Treatment of retailer vouchers
  1405. 4Paragraph 4
  1406. Treatment of postage stamps
  1407. 5Paragraph 5
  1408. Treatment of other kinds of face-value voucher
  1409. 6Paragraph 6
  1410. Vouchers supplied free with other goods or services
  1411. 7Paragraph 7
  1412. Exclusion of single purpose vouchers
  1413. 7AParagraph 7A
  1414. Interpretation
  1415. 8Paragraph 8
  1416. Schedule 10B: VAT treatment of vouchers issued on or after 1 January 2019
  1417. Meaning of “voucher”
  1418. 1Paragraph 1
  1419. Meaning of related expressions
  1420. 2Paragraph 2
  1421. VAT treatment of vouchers: general rule
  1422. 3Paragraph 3
  1423. Single purpose vouchers: special rules
  1424. 4Paragraph 4
  1425. 5Paragraph 5
  1426. Multi-purpose vouchers: special rules
  1427. 6Paragraph 6
  1428. 7Paragraph 7
  1429. 8Paragraph 8
  1430. Intermediaries
  1431. 9Paragraph 9
  1432. 10Paragraph 10
  1433. Composite transactions
  1434. 11Paragraph 11
  1435. Schedule 11: Administration, collection and enforcement
  1436. General
  1437. 1Paragraph 1
  1438. Accounting for VAT... and payment of VAT
  1439. 2Paragraph 2
  1440. VAT invoices
  1441. 2AParagraph 2A
  1442. Self-billed invoices
  1443. 2BParagraph 2B
  1444. Electronic communication and storage of VAT invoices etc
  1445. 3Paragraph 3
  1446. Power to require security and production of evidence
  1447. 4Paragraph 4
  1448. Recovery of VAT, etc
  1449. 5Paragraph 5
  1450. Duty to keep records
  1451. 6Paragraph 6
  1452. 6AParagraph 6A
  1453. Furnishing of information and production of documents
  1454. 7Paragraph 7
  1455. Power to take samples
  1456. 8Paragraph 8
  1457. Power to require opening of machines on which relevant machine games are played
  1458. 9Paragraph 9
  1459. Entry and search of premises and persons
  1460. 10Paragraph 10
  1461. Order for access to recorded information etc.
  1462. 11Paragraph 11
  1463. Procedure where documents etc. are removed
  1464. 12Paragraph 12
  1465. 13Paragraph 13
  1466. Evidence by certificate, etc
  1467. 14Paragraph 14
  1468. Schedule 11A: Disclosure of avoidance Schemes
  1469. Interpretation
  1470. 1Paragraph 1
  1471. Obtaining a tax advantage
  1472. 2Paragraph 2
  1473. Meaning of “non-deductible tax”
  1474. 2AParagraph 2A
  1475. Designation by order of avoidance schemes
  1476. 3Paragraph 3
  1477. Designation by order of provisions included in or associated with avoidance schemes
  1478. 4Paragraph 4
  1479. Meaning of “notifiable scheme”
  1480. 5Paragraph 5
  1481. Duty to notify Commissioners
  1482. 6Paragraph 6
  1483. Exemptions from duty to notify under paragraph 6
  1484. 7Paragraph 7
  1485. Power to exclude exemption
  1486. 8Paragraph 8
  1487. Voluntary notification of avoidance scheme that is not designated scheme
  1488. 9Paragraph 9
  1489. Penalty for failure to notify use of notifiable scheme
  1490. 10Paragraph 10
  1491. Amount of penalty
  1492. 11Paragraph 11
  1493. Penalty assessments
  1494. 12Paragraph 12
  1495. Penalty assessments
  1496. 13Paragraph 13
  1497. Schedule 12: Constitution and procedure of tribunals Repealed
  1498. Establishment of tribunals Repealed
  1499. 1Paragraph 1 Repealed
  1500. The President Repealed
  1501. 2Paragraph 2 Repealed
  1502. 3Paragraph 3 Repealed
  1503. Sittings of tribunals Repealed
  1504. 4Paragraph 4 Repealed
  1505. Composition of tribunals Repealed
  1506. 5Paragraph 5 Repealed
  1507. Membership of tribunals Repealed
  1508. 6Paragraph 6 Repealed
  1509. 7Paragraph 7 Repealed
  1510. Exemption from jury service Repealed
  1511. 8Paragraph 8 Repealed
  1512. Rules of procedure Repealed
  1513. 9Paragraph 9 Repealed
  1514. 10Paragraph 10 Repealed
  1515. Schedule 13: Transitional provisions and savings
  1516. Part
  1517. General provisions
  1518. 1Paragraph 1
  1519. Validity of subordinate legislation
  1520. 2Paragraph 2
  1521. Provisions related to the introduction of VAT
  1522. 3Paragraph 3
  1523. Supply in accordance with pre-21.4.75 arrangements
  1524. 4Paragraph 4
  1525. President, chairmen etc of tribunals
  1526. 5Paragraph 5
  1527. Overseas suppliers accounting through their customers
  1528. 6Paragraph 6
  1529. Supplies of fuel and power for domestic or charity use
  1530. 7Paragraph 7 Repealed
  1531. Chapter Group 4A: Fuel and power for domestic or charity use
  1532. 1Item No.
  1533. Notes:
  1534. Zero-rated supplies of goods and services
  1535. 8Paragraph 8
  1536. Bad debt relief
  1537. 9Paragraph 9
  1538. Supplies during construction of buildings and works
  1539. 10Paragraph 10 Repealed
  1540. Offences and Penalties
  1541. 11Paragraph 11
  1542. 12Paragraph 12
  1543. 13Paragraph 13
  1544. 14Paragraph 14
  1545. 15Paragraph 15
  1546. 16Paragraph 16
  1547. 17Paragraph 17
  1548. 18Paragraph 18
  1549. Importation of goods
  1550. 19Paragraph 19
  1551. Assessments
  1552. 20Paragraph 20
  1553. Set-off of credits
  1554. 21Paragraph 21
  1555. VAT tribunals
  1556. 22Paragraph 22
  1557. Isle of Man
  1558. 23Paragraph 23
  1559. Schedule 14: Consequential amendments
  1560. Diplomatic Privileges Act 1964 c.81
  1561. 1Paragraph 1
  1562. Commonwealth Secretariat Act 1966 c.10
  1563. 2Paragraph 2
  1564. Consular Relations Act 1968 c.18
  1565. 3Paragraph 3
  1566. International Organisations Act 1968 c.48
  1567. 4Paragraph 4
  1568. Diplomatic and other Privileges Act 1971 c.64
  1569. 5Paragraph 5
  1570. Customs and Excise Management Act 1979 c.2
  1571. 6Paragraph 6
  1572. Isle of Man Act 1979 c.58
  1573. 7Paragraph 7
  1574. Insolvency Act 1986 c.45
  1575. 8Paragraph 8 Repealed
  1576. Bankruptcy (Scotland) Act 1985 c.66
  1577. 9Paragraph 9 Repealed
  1578. Income and Corporation Taxes Act 1988 c.1
  1579. 10Paragraph 10
  1580. Capital Allowances Act 1990 c.1
  1581. 11Paragraph 11 Repealed
  1582. Tribunals and Inquiries Act 1992 c.53
  1583. 12Paragraph 12 Repealed
  1584. Finance Act 1994 c.9
  1585. 13Paragraph 13
  1586. Vehicle Excise and Registration Act 1994 c.22
  1587. 14Paragraph 14
  1588. Schedule 15: Repeals
  1589. Acts of Parliament
  1590. Statutory Instruments
  1591. Schedule: TABLE OF DERIVATIONS
  1592. 1Notes:
  1593. 2Paragraph 2
  1594. Acts of Parliament
  1595. Subordinate legislation