{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-85A",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-85A.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/85A",
  "kind": "section",
  "number": "85A",
  "heading": "Payment of tax on determination of appeal",
  "text": "(1) This section applies where the tribunal has determined an appeal under section 83.\n(2) Where on the appeal the tribunal has determined that—\n(a) the whole or part of any disputed amount paid or deposited is not due, or\n(b) the whole or part of any VAT credit due to the appellant has not been paid,\nso much of that amount, or of that credit, as the tribunal determines not to be due or not to have been paid shall be paid or repaid ....\n(3) Where on the appeal the tribunal has determined that—\n(a) the whole or part of any disputed amount not paid or deposited is due, or\n(b) the whole or part of any VAT credit paid was not payable,\nso much of that amount, or of that credit, as the tribunal determines to be due or not payable shall be paid or repaid to HMRC ....\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 85A, 85B inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 223"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 85A(2) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(14)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 85A(3) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(14)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 85A(4)(5) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(14)(c)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 5 applied (with modifications) (31.12.2020) by The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 10(2) (with reg. 3(1)(2)); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/section/85A",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "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."
}