# Value Added Tax Act 1994, Section 4: Scope of VAT on taxable supplies.


(1) VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.
(2) A taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.

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