OpenLegislation

Value Added Tax Act 1994 in Wales

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. 67ABreach of controlled goods agreement Repealed
  136. 69Breaches of regulatory provisions.
  137. 69ABreach of record-keeping requirements etc. in relation to transactions in gold.
  138. 69BBreach of record-keeping requirements imposed by directions
  139. 69CTransactions connected with VAT fraud
  140. 69DPenalties under section 69C: officers' liability
  141. 69EPublication of details of persons liable to penalties under section 69C
  142. 70Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
  143. 71Construction of sections 59 60 to 70.
  144. 72Offences.
  145. Assessments of VAT and other payments due
  146. 73Failure to make returns etc.
  147. 74Interest on VAT recovered or recoverable by assessment. Repealed
  148. 75Assessments in cases of acquisitions of certain goods by non-taxable persons. Repealed
  149. 76Assessment of amounts due by way of penalty, interest or surcharge penalty ....
  150. 76ASection 76: cases involving special accounting schemes Repealed
  151. 77Assessments: time limits and supplementary assessments.
  152. 77ZALate payment interest on amounts of VAT due
  153. Liability for unpaid VAT of another
  154. 77AJoint and several liability of traders in supply chain where tax unpaid
  155. Liability of operators of online marketplaces for VAT in cases of deemed supply
  156. 77FException from liability under section 5A
  157. Interest, repayment supplements etc. payable by Commissioners
  158. 78Interest in certain cases of official error. Repealed
  159. 78AAssessment for interest overpayments. Repealed
  160. 79Repayment supplement in respect of certain delayed payments or refunds. Repealed
  161. 80Credit for, or repayment of, overstated or overpaid VAT
  162. 80AArrangements for reimbursing customers.
  163. 80BAssessments of amounts due under section 80A arrangements.
  164. 80CAssessed amounts of overpayments etc deemed to be amounts of VAT
  165. 81Interest given by way of credit and set-off of credits.
  166. Part V: Reviews and Appeals
  167. 82Meaning of “tribunal”
  168. 83Appeals.
  169. 83AOffer of review
  170. 83BRight to require review
  171. 83CReview by HMRC
  172. 83DExtensions of time
  173. 83EReview out of time
  174. 83FNature of review etc
  175. 83FANature of review: penalties under Schedule 24 to FA 2021
  176. 83FBEffect of conclusions of review: penalties under Schedule 24 to FA 2021
  177. 83GBringing of appeals
  178. 84Further provisions relating to appeals.
  179. 85Settling appeals by agreement.
  180. 85APayment of tax on determination of appeal
  181. 85BPayment of tax where there is a further appeal
  182. 86Appeals to Court of Appeal. Repealed
  183. 87Enforcement of registered or recorded tribunal decisions etc. Repealed
  184. Part VI: Supplementary provisions
  185. Change in rate of VAT etc. and disclosure of information
  186. 88Supplies spanning change of rate etc.
  187. 89Adjustments of contracts on changes in VAT.
  188. 90Failure of resolution under Provisional Collection of Taxes Act 1968.
  189. 91Disclosure of information for statistical purposes.
  190. Interpretative provisions
  191. 92Taxation under the laws of other member States etc. Repealed
  192. 93Territories included in references to other member States etc. Repealed
  193. 94Meaning of “business” etc.
  194. 95Meaning of “new means of transport”. Repealed
  195. 95AMeaning of “online marketplace” and “operator” etc
  196. 96Other interpretative provisions.
  197. Supplementary provisions
  198. 97Orders, rules and regulations.
  199. 97APlace of supply orders: transitional provision.
  200. 98Service of notices.
  201. 99Refund of VAT to Government of Northern Ireland.
  202. 100Savings and transitional provisions, consequential amendments and repeals.
  203. 101Commencement and extent.
  204. 102Short title.
  205. Schedule A1: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  206. The supplies
  207. 1Paragraph 1
  208. Interpretation
  209. 2Paragraph 2
  210. 3Paragraph 3
  211. 4Paragraph 4
  212. 5Paragraph 5
  213. 6Paragraph 6
  214. 7Interpretation of paragraph 1(5)
  215. 8Interpretation of paragraph 1(6): introductory
  216. 9Interpretation of paragraph 1(6): meaning of “qualifying conversion”
  217. 10Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
  218. 11Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
  219. 12Interpretation of paragraph 1(6): meaning of “special residential conversion”
  220. 13Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
  221. 14Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
  222. 15Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
  223. 16Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
  224. 17Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
  225. 18Interpretation of paragraph 1(7): introductory
  226. 19Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
  227. 20Paragraph 1(7) only applies if planning consent and building control approval obtained
  228. 21Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
  229. 22Interpretation of paragraph 1(6) and (7): meaning of “building materials”
  230. Schedule 1: Registration in respect of taxable supplies : UK establishment
  231. Liability to be registered
  232. 1Paragraph 1
  233. 1AParagraph 1A
  234. 2Paragraph 2
  235. 3Paragraph 3
  236. 4Paragraph 4
  237. Notification of liability and registration
  238. 5Paragraph 5
  239. 6Paragraph 6
  240. 7Paragraph 7
  241. 8Paragraph 8
  242. Entitlement to be registered
  243. 9Paragraph 9
  244. 10Paragraph 10
  245. Notification of end of liability or entitlement etc
  246. 11Paragraph 11
  247. 12Paragraph 12
  248. Cancellation of registration
  249. 13Paragraph 13
  250. Exemption from registration
  251. 14Paragraph 14
  252. Power to vary specified sums by order
  253. 15Paragraph 15
  254. Supplementary
  255. 16Paragraph 16
  256. 17Paragraph 17
  257. 18Paragraph 18
  258. 19Paragraph 19
  259. Schedule 1A: Registration in respect of taxable supplies: non-uk establishment
  260. Liability to be registered
  261. 1Paragraph 1
  262. 2Paragraph 2
  263. 3Paragraph 3
  264. 4Paragraph 4
  265. Notification of liability and registration
  266. 5Paragraph 5
  267. 6Paragraph 6
  268. Notification of end of liability
  269. 7Paragraph 7
  270. Cancellation of registration
  271. 8Paragraph 8
  272. 9Paragraph 9
  273. 10Paragraph 10
  274. 11Paragraph 11
  275. 12Paragraph 12 Repealed
  276. Exemption from registration
  277. 13Paragraph 13
  278. Supplementary
  279. 14Paragraph 14
  280. Schedule 2: Registration in respect of supplies from other member States
  281. Liability to be registered
  282. 1Paragraph 1 Repealed
  283. 2Paragraph 2 Repealed
  284. Notification of liability and registration
  285. 3Paragraph 3 Repealed
  286. Request to be registered
  287. 4Paragraph 4 Repealed
  288. Notification of matters affecting continuance of registration
  289. 5Paragraph 5 Repealed
  290. Cancellation of registration
  291. 6Paragraph 6 Repealed
  292. Conditions of cancellation
  293. 7Paragraph 7 Repealed
  294. Power to vary specified sums by order
  295. 8Paragraph 8 Repealed
  296. Supplementary
  297. 9Paragraph 9 Repealed
  298. 10Paragraph 10 Repealed
  299. Schedule 3: Registration in respect of acquisitions from other member States
  300. Liability to be registered
  301. 1Paragraph 1 Repealed
  302. 2Paragraph 2 Repealed
  303. Notification of liability and registration
  304. 3Paragraph 3 Repealed
  305. Entitlement to be registered etc
  306. 4Paragraph 4 Repealed
  307. Notification of matters affecting continuance of registration
  308. 5Paragraph 5 Repealed
  309. Cancellation of registration
  310. 6Paragraph 6 Repealed
  311. Conditions of cancellation
  312. 7Paragraph 7 Repealed
  313. Exemption from registration
  314. 8Paragraph 8 Repealed
  315. Power to vary specified sums by order
  316. 9Paragraph 9 Repealed
  317. Supplementary
  318. 10Paragraph 10 Repealed
  319. 11Paragraph 11 Repealed
  320. Schedule 3A: Registration in respect of disposals of assets for which a VAT repayment is claimed
  321. Liability to be registered
  322. 1Paragraph 1
  323. 2Paragraph 2
  324. Notification of liability and registration
  325. 3Paragraph 3
  326. 4Paragraph 4
  327. Notification of end of liability
  328. 5Paragraph 5
  329. Cancellation of registration
  330. 6Paragraph 6
  331. Exemption from registration
  332. 7Paragraph 7
  333. Supplementary
  334. 8Paragraph 8
  335. 9Paragraph 9
  336. Schedule 3B: Electronic, telecommunication and broadcasting services: non-union scheme
  337. Paragraph Repealed
  338. Schedule 3BA: Electronic, telecommunication and broadcasting services: Union scheme
  339. Paragraph Repealed
  340. Schedule 4: Matters to be treated as supply of goods or services
  341. 1Paragraph 1
  342. 2Paragraph 2 Repealed
  343. 3Paragraph 3
  344. 4Paragraph 4
  345. 5Paragraph 5
  346. 5AParagraph 5A
  347. 6Paragraph 6 Repealed
  348. 7Paragraph 7
  349. 8Paragraph 8
  350. 9Paragraph 9
  351. Schedule 4A: Place of supply of services: special rules
  352. Part 1: General exceptions
  353. Services relating to land
  354. 1Paragraph 1
  355. Passenger transport
  356. 2Paragraph 2
  357. Hiring of means of transport
  358. 3Paragraph 3
  359. Cultural, educational and entertainment services etc
  360. 4Paragraph 4 Repealed
  361. Restaurant and catering services...
  362. 5Paragraph 5
  363. ...
  364. 6Paragraph 6 Repealed
  365. Hiring of goods
  366. 7Paragraph 7
  367. ...broadcasting services
  368. 8Paragraph 8
  369. Part 2: Exceptions relating to supplies made to relevant business person
  370. Electronically-supplied services
  371. 9Paragraph 9
  372. Admission to cultural, educational and entertainment activities etc
  373. 9AParagraph 9A
  374. Transport of goods
  375. 9BParagraph 9B
  376. Ancillary transport services
  377. 9CParagraph 9C
  378. Repair services: contracts of insurance
  379. 9DParagraph 9D
  380. Telecommunication services
  381. 9EParagraph 9E
  382. Part 3: Exceptions relating to supplies not made to relevant business person
  383. Intermediaries
  384. 10Paragraph 10
  385. Transport of goods...
  386. 11Paragraph 11
  387. ...
  388. 12Paragraph 12 Repealed
  389. Ancillary transport services
  390. 13Paragraph 13
  391. Long-term hiring of means of transport
  392. 13AParagraph 13A
  393. Valuation services etc
  394. 14Paragraph 14
  395. Cultural, educational and entertainment services etc
  396. 14AParagraph 14A
  397. Electronically supplied, telecommunication and broadcasting services
  398. 15Paragraph 15
  399. Other services provided to recipient belonging outside United Kingdom and the Isle of Man
  400. 16Paragraph 16
  401. Schedule 4B: Call-off stock arrangements
  402. Paragraph Repealed
  403. Paragraph Repealed
  404. Paragraph Repealed
  405. Paragraph Repealed
  406. Paragraph Repealed
  407. Paragraph Repealed
  408. Paragraph Repealed
  409. Paragraph Repealed
  410. Paragraph Repealed
  411. Schedule 5: Services supplied where received Repealed
  412. 1Paragraph 1 Repealed
  413. 2Paragraph 2 Repealed
  414. 3Paragraph 3 Repealed
  415. 4Paragraph 4 Repealed
  416. 5Paragraph 5 Repealed
  417. 5AParagraph 5A Repealed
  418. 6Paragraph 6 Repealed
  419. 7Paragraph 7 Repealed
  420. 7AParagraph 7A Repealed
  421. 7BParagraph 7B Repealed
  422. 7CParagraph 7C Repealed
  423. 8Paragraph 8 Repealed
  424. 9Paragraph 9 Repealed
  425. 10Paragraph 10 Repealed
  426. Schedule 5AGoods Eligible to be Fiscally Warehoused
  427. Schedule 6: Valuation: special cases
  428. Part 1: Valuation of supplies of fuel for private use
  429. Option for valuation on flat-rate basis
  430. A1Paragraph A1
  431. B1Paragraph B1
  432. Interpretation
  433. C1Paragraph C1
  434. Part 2: Other Provisions
  435. 1Paragraph 1
  436. 1AParagraph 1A
  437. 2Paragraph 2
  438. 2AParagraph 2A
  439. 3Paragraph 3
  440. 4Paragraph 4
  441. 5Paragraph 5 Repealed
  442. 6Paragraph 6
  443. 7Paragraph 7
  444. 8Paragraph 8
  445. 8AParagraph 8A
  446. 9Paragraph 9
  447. 10Paragraph 10
  448. 11Paragraph 11
  449. 11AParagraph 11A
  450. 11BParagraph 11B
  451. 12Paragraph 12
  452. 13Paragraph 13
  453. Schedule 7: Valuation of acquisitions from other member states: special cases
  454. 1Paragraph 1 Repealed
  455. 2Paragraph 2 Repealed
  456. 3Paragraph 3 Repealed
  457. 4Paragraph 4 Repealed
  458. 5Paragraph 5 Repealed
  459. Schedule 7A: CHARGE AT REDUCED RATE
  460. 1INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
  461. Part 2: THE GROUPS
  462. Group 1 — Supplies of domestic fuel or powerChapter Group 1 — Supplies of domestic fuel or power
  463. 1Paragraph 1
  464. 1Matters included or not included in the supplies
  465. 2Meaning of “fuel oil”, “gas oil” and “kerosene”
  466. 3Meaning of “qualifying use”
  467. 4Supplies only partly for qualifying use
  468. 5Supplies deemed to be for domestic use
  469. 6Other supplies that are for domestic use
  470. 7Interpretation of paragraph 6
  471. Group 2 — Installation of energy-saving materials Chapter Group 2 — Installation of energy-saving materials
  472. 1Paragraph 1
  473. 2Paragraph 2
  474. 3Paragraph 3 Repealed
  475. A1... Repealed
  476. 1Meaning of “energy-saving materials”
  477. 1AInstallation of heat pumps
  478. 2Meaning of “residential accommodation”
  479. 3Meaning of “use for a relevant charitable purpose”
  480. 3Meaning of “use for a relevant charitable purpose” Repealed
  481. 4... Repealed
  482. 5... Repealed
  483. 6Meaning of “relevant supplies”
  484. Group 3 — Grant-funded installation of heating equChapter Group 3 — Grant-funded installation of heating equ
  485. 1Paragraph 1
  486. 2Paragraph 2
  487. 3Paragraph 3
  488. 4Paragraph 4
  489. 5Paragraph 5
  490. 6Paragraph 6
  491. 7Paragraph 7
  492. 8Paragraph 8
  493. 8AParagraph 8A
  494. 8BParagraph 8B
  495. 9Paragraph 9
  496. 10Paragraph 10
  497. 1Supply only included so far as grant-funded
  498. 2Meaning of “relevant scheme”
  499. 3Apportionment of grants that also cover other supplies
  500. 4Meaning of “heating appliances”
  501. 4AMeaning of “central heating system”
  502. 4BMeaning of “renewable source heating system”
  503. 5Meaning of “qualifying security goods”
  504. 6Meaning of “qualifying person”
  505. Group 4 — Women’s sanitary productsChapter Group 4 — Women’s sanitary products
  506. Paragraph Repealed
  507. Group 5 — Children’s car seatsChapter Group 5 — Children’s car seats
  508. 1Paragraph 1
  509. 1Meaning of “children’s car seats”
  510. 2Meaning of “safety seat”
  511. 2AMeaning of “related base unit”
  512. 3Meaning of “related wheeled framework”
  513. 4Meaning of “booster seat”
  514. 5Meaning of “booster cushion”
  515. Group 6 — Residential conversionsChapter Group 6 — Residential conversions
  516. 1Paragraph 1
  517. 2Paragraph 2
  518. 1Supplies only partly within item 1
  519. 2Meaning of “qualifying conversion”
  520. 3Meaning of “changed number of dwellings conversion”
  521. 4Meaning of “single household dwelling” and “multiple occupancy dwelling”
  522. 5Meaning of “house in multiple occupation conversion”
  523. 6Meaning of “use for a relevant residential purpose”
  524. 7Meaning of “special residential conversion”
  525. 8Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
  526. 9“Qualifying conversion” includes related garage works
  527. 10Conversion not “qualifying” if planning consent and building control approval not obtained
  528. 11Meaning of “supply of qualifying services”
  529. 12Meaning of “building materials”
  530. Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONSChapter Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS
  531. 1Paragraph 1
  532. 2Paragraph 2
  533. 1Supplies only partly within item 1
  534. 2Meaning of “alteration” and “qualifying residential premises”
  535. 3Items 1 and 2 only apply where premises have been empty for at least 2 years
  536. 3AItems 1 and 2 apply to related garage works
  537. 4Items 1 and 2 only apply if planning consent and building control approval obtained
  538. 4AItems 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
  539. 5Meaning of “supply of qualifying services”
  540. 6Meaning of “building materials”
  541. Group 8— CONTRACEPTIVE PRODUCTSChapter Group 8— CONTRACEPTIVE PRODUCTS
  542. 1Paragraph 1
  543. Group 9— WELFARE ADVICE OR INFORMATIONChapter Group 9— WELFARE ADVICE OR INFORMATION
  544. 1Paragraph 1
  545. Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE EChapter Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE E
  546. 1Paragraph 1
  547. 2Paragraph 2
  548. Group 11 — SMOKING CESSATION PRODUCTSChapter Group 11 — SMOKING CESSATION PRODUCTS
  549. 1Paragraph 1
  550. GROUP 12CARAVANS
  551. 1Item No
  552. 2Paragraph 2
  553. GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
  554. Group 14 — Course of CateringChapter Group 14 — Course of Catering
  555. 1Paragraph 1
  556. Group 15 — Holiday accommodation etcChapter Group 15 — Holiday accommodation etc
  557. 1Paragraph 1
  558. Group 16 — Shows and certain other attractionsChapter Group 16 — Shows and certain other attractions
  559. 1Paragraph 1
  560. Schedule 8: Zero-rating
  561. IIndex to zero-rated supplies of goods and services
  562. Part II: The Groups
  563. Group 1— FoodChapter Group 1— Food
  564. General items
  565. 1Item No.
  566. 2Paragraph 2
  567. 3Paragraph 3
  568. 4Paragraph 4
  569. Excepted items
  570. 1Item No.
  571. 2Paragraph 2
  572. 3Paragraph 3
  573. 4Paragraph 4
  574. 4AParagraph 4A
  575. 5Paragraph 5
  576. 6Paragraph 6
  577. 7Paragraph 7
  578. Items overriding the exceptions
  579. 1Item No.
  580. 2Paragraph 2
  581. 3Paragraph 3
  582. 4Paragraph 4
  583. 5Paragraph 5
  584. 6Paragraph 6
  585. 7Paragraph 7
  586. Notes:
  587. Chapter Group 2— Sewerage services and water
  588. 1Item No.
  589. 2Paragraph 2
  590. Chapter Group 3— Books, etc.
  591. 1Item No.
  592. 2Paragraph 2
  593. 3Paragraph 3
  594. 4Paragraph 4
  595. 5Paragraph 5
  596. 6Paragraph 6
  597. 7Paragraph 7
  598. Notes
  599. Chapter Group 4— Talking books for the blind and disabled
  600. 1Item No.
  601. 2Paragraph 2
  602. Chapter GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
  603. 1Item No.
  604. 2Paragraph 2
  605. 3Paragraph 3
  606. 4Paragraph 4
  607. Notes:
  608. Chapter GROUP 6—PROTECTED BUILDINGS
  609. 1Item No.
  610. 2Paragraph 2 Repealed
  611. 3Paragraph 3 Repealed
  612. Notes:
  613. Chapter Group 7— International services
  614. 1Item No.
  615. 2Paragraph 2
  616. Chapter Group 8— Transport
  617. 1Paragraph 1
  618. 2Paragraph 2
  619. 2AParagraph 2A
  620. 2BParagraph 2B
  621. 3Paragraph 3
  622. 4Paragraph 4
  623. 5Paragraph 5
  624. 6Paragraph 6
  625. 6ZAParagraph 6ZA
  626. 6ZBParagraph 6ZB
  627. 6AParagraph 6A
  628. 7Paragraph 7
  629. 8Paragraph 8
  630. 9Paragraph 9
  631. 10Paragraph 10
  632. 11Paragraph 11
  633. 12Paragraph 12
  634. 13Paragraph 13 Repealed
  635. Notes:
  636. Chapter Group 9— Caravans and houseboats
  637. 1Item No.
  638. 2Paragraph 2
  639. 3Paragraph 3
  640. Note:
  641. Chapter Group 10— Gold
  642. 1Item No.
  643. 2Paragraph 2
  644. Notes:
  645. Chapter Group 11— Bank notes
  646. 1Item No.
  647. Chapter Group 12— Drugs, medicines, aids for the disabled,
  648. 1Item No.
  649. 1AParagraph 1A Repealed
  650. 2Paragraph 2
  651. 2AParagraph 2A
  652. 2BParagraph 2B
  653. 3Paragraph 3
  654. 4Paragraph 4
  655. 5Paragraph 5
  656. 6Paragraph 6
  657. 7Paragraph 7
  658. 8Paragraph 8
  659. 9Paragraph 9
  660. 10Paragraph 10
  661. 11Paragraph 11
  662. 12Paragraph 12
  663. 13Paragraph 13
  664. 14Paragraph 14 Repealed
  665. 15Paragraph 15
  666. 16Paragraph 16
  667. 17Paragraph 17
  668. 18Paragraph 18
  669. 19Paragraph 19
  670. 20Paragraph 20
  671. Notes:
  672. Chapter Group 13— Imports, exports etc.
  673. 1Item No.
  674. 2Paragraph 2
  675. 3Paragraph 3
  676. Notes:
  677. Chapter Group 14— Tax-free shops
  678. Notes:
  679. Chapter Group 15— Charities etc.
  680. 1Paragraph 1
  681. 1AParagraph 1A
  682. 2Paragraph 2
  683. 3Paragraph 3
  684. 4Paragraph 4
  685. 5Paragraph 5
  686. 6Paragraph 6
  687. 7Paragraph 7
  688. 8Paragraph 8
  689. 8AParagraph 8A
  690. 8BParagraph 8B
  691. 8CParagraph 8C
  692. 9Paragraph 9
  693. 10Paragraph 10
  694. Notes:
  695. Chapter Group 16— Clothing and footwear
  696. 1Item No.
  697. 2Paragraph 2
  698. 3Paragraph 3
  699. Notes:
  700. Chapter GROUP 17—EMISSIONS ALLOWANCES
  701. Paragraph Repealed
  702. GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSORChapter GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSOR
  703. Chapter Group 19 - women's sanitary products
  704. 1Item No.
  705. Chapter Group 20—Personal Protective Equipment (Coronaviru
  706. 1Item No.
  707. Chapter GROUP 21: ONLINE MARKETPLACES (DEEMED SUPPLY)
  708. Item No.
  709. 1Paragraph 1
  710. Chapter GROUP 22: FREE ZONES
  711. Item No
  712. 1Paragraph 1
  713. 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
  714. Item No
  715. 1Paragraph 1
  716. 2Paragraph 2
  717. 1Meaning of “energy-saving materials”
  718. 2Meaning of “residential accommodation”
  719. 3Meaning of “relevant supplies”
  720. 4Installation of heat pumps
  721. 5Meaning of “use for a relevant charitable purpose”
  722. Schedule 9: Exemptions
  723. IIndex to exempt supplies of goods and services
  724. Part II: The Groups
  725. Chapter Group 1— Land
  726. 1Item No.
  727. Notes:
  728. Chapter Group 2 — Insurance
  729. 1Paragraph 1
  730. 4Paragraph 4
  731. Notes:
  732. Group 3— Postal servicesChapter Group 3— Postal services
  733. 1Item No
  734. 2Paragraph 2
  735. Chapter Group 4— Betting, gaming , dutiable machine games
  736. 1Item No.
  737. 1AParagraph 1A
  738. 2Paragraph 2
  739. Notes:
  740. Chapter Group 5— Finance
  741. 1Item No.
  742. 2Paragraph 2
  743. 2AParagraph 2A
  744. 3Paragraph 3
  745. 4Paragraph 4
  746. 5Paragraph 5
  747. 5AParagraph 5A
  748. 6Paragraph 6
  749. 7Paragraph 7 Repealed
  750. 8Paragraph 8
  751. 9Paragraph 9
  752. 10Paragraph 10
  753. Notes:
  754. Chapter Group 6— Education
  755. 1Item No.
  756. 2Paragraph 2
  757. 3Paragraph 3
  758. 4Paragraph 4
  759. 5Paragraph 5
  760. 5AParagraph 5A
  761. 5BParagraph 5B
  762. 5CParagraph 5C
  763. 6Paragraph 6
  764. Notes:
  765. Chapter Group 7— Health and welfare
  766. 1Item No.
  767. 2Paragraph 2
  768. 2AParagraph 2A
  769. 3Paragraph 3
  770. 4Paragraph 4
  771. 5Paragraph 5
  772. 6Paragraph 6
  773. 7Paragraph 7
  774. 8Paragraph 8
  775. 9Paragraph 9
  776. 10Paragraph 10
  777. 11Paragraph 11
  778. Notes:
  779. Chapter Group 8— Burial and cremation
  780. 1Item No.
  781. 2Paragraph 2
  782. Chapter Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSION
  783. 1Item No.
  784. Note:
  785. Chapter Group 10— Sport, sports competitions and physical
  786. 1Item No.
  787. 2Paragraph 2
  788. 3Paragraph 3
  789. Notes:
  790. Chapter Group 11— Works of art etc
  791. 1Item No.
  792. 2Paragraph 2
  793. 3Paragraph 3
  794. 4Paragraph 4
  795. Chapter GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHE
  796. 1Item No.
  797. 2Paragraph 2
  798. 3Paragraph 3
  799. Notes:
  800. Notes:
  801. Chapter GROUP 13— CULTURAL SERVICES ETC
  802. 1Item No.
  803. 2Paragraph 2
  804. Chapter GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT
  805. 1Item No.
  806. Notes:
  807. Chapter GROUP 15—INVESTMENT GOLD
  808. 1Item No.
  809. 2Paragraph 2
  810. 3Paragraph 3
  811. Notes:
  812. Chapter GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVIN
  813. 1Item No
  814. 3Exceptions
  815. Schedule 9ZA: VAT on acquisitions in Northern Ireland from member States
  816. Part 1: Charge to VAT for acquisitions in Northern Ireland from member States
  817. Charge to VAT
  818. 1Paragraph 1
  819. Scope of NI acquisition VAT
  820. 2Paragraph 2
  821. Meaning of acquisition of goods from a member State
  822. 3Paragraph 3
  823. Time of acquisition
  824. 4Paragraph 4
  825. Place of acquisition
  826. 5Paragraph 5
  827. Acquisitions from persons belonging in member States
  828. 6Paragraph 6
  829. Identification of persons for the purposes of VAT in Northern Ireland
  830. 7Paragraph 7
  831. Part 2: Valuation of acquisitions
  832. Valuation of acquisitions from member States
  833. 8Paragraph 8
  834. Transactions below market value
  835. 9Paragraph 9
  836. Value where goods subject to excise duty etc
  837. 10Paragraph 10
  838. Transfer or disposal for no consideration
  839. 11Paragraph 11
  840. Foreign currency transactions
  841. 12Paragraph 12
  842. Meaning of “relevant transaction” and “relevant time”
  843. 13Paragraph 13
  844. Part 3: Payment of NI acquisition VAT by taxable persons
  845. Input tax and output tax
  846. 14Paragraph 14
  847. Payment of NI acquisition VAT
  848. 15Paragraph 15
  849. Part 4: Reliefs etc
  850. Reduced rate
  851. 16Paragraph 16
  852. Zero-rating and exempt acquisitions
  853. 17Paragraph 17
  854. Refunds and reliefs
  855. 18Paragraph 18
  856. Refund of NI acquisition VAT to persons constructing certain buildings
  857. 18AParagraph 18A
  858. Refunds in relation to new means of transport supplied to member States
  859. 19Paragraph 19
  860. Part 5: Application of Act to acquisitions in particular cases
  861. Crown application
  862. 20Paragraph 20
  863. Groups of companies
  864. 21Paragraph 21
  865. Partnerships
  866. 22Paragraph 22
  867. Unincorporated bodies, personal representative etc
  868. 23Paragraph 23
  869. Agents
  870. 24Paragraph 24
  871. VAT representatives
  872. 25Paragraph 25
  873. Margin schemes
  874. 26Paragraph 26
  875. Part 6: Administration, collection and enforcement
  876. Breaches of regulatory provisions
  877. 27Paragraph 27
  878. Offences
  879. 28Paragraph 28
  880. Failure to make returns
  881. 29Paragraph 29
  882. Interest on VAT
  883. 30Paragraph 30 Repealed
  884. Assessment in cases of acquisitions of certain goods by non-taxable persons
  885. 31Paragraph 31
  886. Assessment of amounts due
  887. 32Paragraph 32
  888. Credit for, or repayment of, overstated or overpaid VAT
  889. 33Paragraph 33
  890. Part 7: Appeals and supplementary provision
  891. Appeals
  892. 34Paragraph 34
  893. Supplies spanning change of rate etc
  894. 35Paragraph 35
  895. Failure of resolution under Provisional Collection of Taxes Act 1968
  896. 36Paragraph 36
  897. Refund of VAT to Government of Northern Ireland
  898. 37Paragraph 37
  899. Part 8: Registration in respect of acquisitions from member States
  900. Liability to be registered
  901. 38Paragraph 38
  902. 39Paragraph 39
  903. Notification of liability and registration
  904. 40Paragraph 40
  905. Entitlement to be registered etc
  906. 41Paragraph 41
  907. Notification of matters affecting continuance of registration
  908. 42Paragraph 42
  909. Cancellation of registration
  910. 43Paragraph 43
  911. Exemption from registration
  912. 44Paragraph 44
  913. Power to vary specified sums by regulations
  914. 45Paragraph 45
  915. Notifications
  916. 46Paragraph 46
  917. Meaning of relevant acquisition
  918. 47Paragraph 47
  919. Part 9: Registration in respect of distance sales from the EU to Northern Ireland
  920. Liability to be registered
  921. 48Paragraph 48
  922. 49Paragraph 49
  923. Notification of liability and registration
  924. 50Paragraph 50
  925. Request to be registered
  926. 51Paragraph 51
  927. Notification of matters affecting continuance of registration
  928. 52Paragraph 52
  929. Cancellation of registration
  930. 53Paragraph 53
  931. Power to vary specified sums by regulations
  932. 54Paragraph 54
  933. Notifications
  934. 55Paragraph 55
  935. Meaning of relevant supply
  936. 56Paragraph 56
  937. Part 10: Call-off stock arrangements
  938. Where this Part of this Schedule applies
  939. 57Paragraph 57
  940. Removal of the goods not to be treated as a supply
  941. 58Paragraph 58
  942. Goods transferred to the customer within 12 months of arrival
  943. 59Paragraph 59
  944. Relevant event occurs within 12 months of arrival
  945. 60Paragraph 60
  946. Goods not transferred and no relevant event occurs within 12 months of arrival
  947. 61Paragraph 61
  948. Exception to paragraphs 60 and 61: goods returned to origin territory
  949. 62Paragraph 62
  950. Meaning of “relevant event”
  951. 63Paragraph 63
  952. Record keeping by the supplier
  953. 64Paragraph 64
  954. Record keeping by the customer
  955. 65Paragraph 65
  956. Part 11: Modification of other Schedules
  957. Registration in respect of taxable supplies: UK establishment (Schedule 1)
  958. 66Paragraph 66
  959. Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)
  960. 67Paragraph 67
  961. Registration: disposals of assets where repayment is claimed (Schedule 3A)
  962. 68Paragraph 68
  963. Valuation of supplies: special cases (Schedule 6)
  964. 69Paragraph 69
  965. Zero-rating (Schedule 8)
  966. 70Paragraph 70
  967. Exempt supplies (Schedule 9)
  968. 71Paragraph 71
  969. Avoidance (Schedules 9A and 11A)
  970. 72Paragraph 72
  971. Accounting for VAT and payment of VAT (Schedule 11)
  972. 73Paragraph 73
  973. Administration, collection and enforcement (Schedule 11)
  974. 74Paragraph 74
  975. Part 12: Modification of other Acts
  976. Diplomatic privileges etc
  977. 75Paragraph 75
  978. Customs and Excise Duties (General Reliefs) Act 1979
  979. 76Paragraph 76
  980. Vehicle Excise and Registration Act 1994
  981. 77Paragraph 77
  982. Finance Act 2008
  983. 78Paragraph 78
  984. Finance Act 2016
  985. 79Paragraph 79
  986. Finance (No. 2) Act 2017
  987. 80Paragraph 80
  988. Part 13: Interpretive provisions
  989. Taxation under the laws of member States etc
  990. 81Paragraph 81
  991. Territories included in references to member States etc
  992. 82Paragraph 82
  993. Meaning of “new means of transport”
  994. 83Paragraph 83
  995. VAT charged in a member State
  996. 84Paragraph 84
  997. Schedule 9ZB: Goods removed to or from Northern Ireland and supply rules
  998. Part 1: Importations
  999. Importations
  1000. 1Paragraph 1
  1001. Valuation of imports
  1002. 2Paragraph 2
  1003. Part 2: Movements between Northern Ireland and Great Britain
  1004. Movements between Northern Ireland and Great Britain
  1005. 3Paragraph 3
  1006. Liability for VAT on movements between Great Britain and Northern Ireland
  1007. 4Paragraph 4
  1008. Valuation of goods removed from Northern Ireland to Great Britain
  1009. 5Paragraph 5
  1010. Relief for qualifying Northern Ireland goods
  1011. 6Paragraph 6
  1012. Zero-rating of supplies made before declaration on removal
  1013. 7Paragraph 7
  1014. Part 3: Modifications in relation to exports
  1015. Movements of goods by charities
  1016. 8Paragraph 8
  1017. Goods exported from Northern Ireland
  1018. 9Paragraph 9
  1019. Zero-rating regulations
  1020. 10Paragraph 10
  1021. Zero-rating of supply of exported goods let on hire
  1022. 11Paragraph 11
  1023. Application of section 30(10)
  1024. 12Paragraph 12
  1025. Relief from VAT on importation of goods
  1026. 13Paragraph 13
  1027. Schedule 8: modifications to Group 13 and 15
  1028. 14Paragraph 14
  1029. Part 4: Warehouses
  1030. Modification of sections 18 and 18A
  1031. 15Paragraph 15
  1032. Place and time of supply: Northern Ireland warehouses
  1033. 16Paragraph 16
  1034. Northern Ireland fiscal warehouses
  1035. 17Paragraph 17
  1036. Conversion of relevant fiscal warehouses etc
  1037. 18Paragraph 18
  1038. Northern Ireland fiscal warehouses: relief
  1039. 19Paragraph 19
  1040. Modification of section 18B
  1041. 20Paragraph 20
  1042. Northern Ireland warehouses and fiscal warehouses: services
  1043. 21Paragraph 21
  1044. Removal from warehousing: accountability
  1045. 22Paragraph 22
  1046. Deficiency in Northern Ireland fiscally warehoused goods
  1047. 23Paragraph 23
  1048. Incorrect Northern Ireland fiscal warehousing certificates
  1049. 24Paragraph 24
  1050. Supplementary provision
  1051. 25Paragraph 25
  1052. Modification of other provisions
  1053. 26Paragraph 26
  1054. Part 5: Rules relating to particular supplies
  1055. Supplies of gas, electricity or heat
  1056. 27Paragraph 27
  1057. Time of supply involving both a supply and an acquisition
  1058. 28Paragraph 28
  1059. Distance selling between EU and Northern Ireland: place of supply
  1060. 29Paragraph 29
  1061. Removal of business assets to be treated as a supply of goods
  1062. 30Paragraph 30
  1063. Application of section 43 (company groups) to goods in Northern Ireland
  1064. 31Paragraph 31
  1065. Partially exempt supplies
  1066. 31AParagraph 31A
  1067. Movement of own goods from Great Britain to Northern Ireland for non-business purposes
  1068. 31BParagraph 31B
  1069. Part 6: Northern Ireland and the Isle of Man
  1070. Application of Part 2 of this Schedule
  1071. 32Paragraph 32
  1072. Modifications in relation to exports: goods removed to Isle of Man
  1073. 33Paragraph 33
  1074. Warehouses
  1075. 34Paragraph 34
  1076. Extent
  1077. 35Paragraph 35
  1078. Part 7: Supplies from a member State to Great Britain via Northern Ireland: registration
  1079. 36Paragraph 36
  1080. Schedule 9ZC: Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
  1081. Part 1: Modification of this Act
  1082. 1Paragraph 1
  1083. 1AParagraph 1A
  1084. 1BParagraph 1B
  1085. 2Paragraph 2
  1086. 2AParagraph 2A
  1087. 3Paragraph 3
  1088. 3AParagraph 3A
  1089. 3BParagraph 3B
  1090. 4Paragraph 4
  1091. 4AParagraph 4A
  1092. Part 2: Modification of the Value Added Tax (Imported Goods) Relief Order 1984
  1093. 5Paragraph 5 Repealed
  1094. Part 2A: Modification of the Value Added Tax Regulations 1995
  1095. 5AParagraph 5A
  1096. Part 3: Registration
  1097. Liability to be registered
  1098. 6Paragraph 6
  1099. 7Paragraph 7
  1100. Notification of liability and registration
  1101. 8Paragraph 8
  1102. Entitlement to be registered etc
  1103. 9Paragraph 9
  1104. Notification of matters affecting continuance of registration
  1105. 10Paragraph 10
  1106. Cancellation of registration
  1107. 11Paragraph 11
  1108. Notifications
  1109. 12Paragraph 12
  1110. Meaning of relevant supply
  1111. 13Paragraph 13
  1112. Modification of the Finance Act 2008
  1113. 14Paragraph 14
  1114. Schedule 9ZD: Distance selling of goods from Northern Ireland: special accounting scheme
  1115. Part 1: Introduction
  1116. Overview
  1117. 1Paragraph 1
  1118. “Scheme supply”
  1119. 2Paragraph 2
  1120. Part 2: Registration
  1121. The register
  1122. 3Paragraph 3
  1123. Persons who may be registered
  1124. 4Paragraph 4
  1125. Becoming registered
  1126. 5Paragraph 5
  1127. Date on which registration takes effect
  1128. 6Paragraph 6
  1129. Further provision about registration
  1130. 7Paragraph 7
  1131. Notification of changes etc
  1132. 8Paragraph 8
  1133. Cancellation of registration
  1134. 9Paragraph 9
  1135. Part 3: Liability, returns, payment etc
  1136. Liability to pay ... VAT to Commissioners
  1137. 10Paragraph 10
  1138. OSS scheme returns
  1139. 11Paragraph 11
  1140. OSS scheme returns: further requirements
  1141. 12Paragraph 12
  1142. Payment
  1143. 13Paragraph 13
  1144. Availability of records
  1145. 14Paragraph 14
  1146. Amounts required to be paid to member States
  1147. 15Paragraph 15
  1148. Persons registered under the OSS scheme who are also registered under this Act
  1149. 15AParagraph 15A
  1150. Part 4: Persons registered under non-UK special accounting schemes
  1151. Meaning of “a non-UK scheme”
  1152. 16Paragraph 16
  1153. Exemption from requirement to register under this Act
  1154. 17Paragraph 17
  1155. De-registration
  1156. 18Paragraph 18
  1157. Scheme participants who are also registered under this Act
  1158. 19Paragraph 19
  1159. Value of supplies to connected persons
  1160. 20Paragraph 20
  1161. Refund of VAT on supplies of goods and services supplied to scheme participant
  1162. 21Paragraph 21
  1163. Availability of records
  1164. 21AParagraph 21A
  1165. Part 5: Collection of ...UK VAT
  1166. Assessments: general modifications of section 73
  1167. 22Paragraph 22
  1168. Assessments in connection with increase in consideration: modifications
  1169. 23Paragraph 23
  1170. Assessments: consequential modifications
  1171. 24Paragraph 24
  1172. Deemed amendments of ... returns
  1173. 25Paragraph 25
  1174. Interest on VAT: “reckonable date”
  1175. 26Paragraph 26 Repealed
  1176. Default surcharge: notice of special surcharge period
  1177. 27Paragraph 27 Repealed
  1178. Further default after service of notice
  1179. 28Paragraph 28 Repealed
  1180. Default surcharge: exceptions for reasonable excuse etc
  1181. 29Paragraph 29 Repealed
  1182. Interest in certain cases of official error
  1183. 30Paragraph 30 Repealed
  1184. Overpayments
  1185. 31Paragraph 31
  1186. Overpayments: supplementary
  1187. 32Paragraph 32
  1188. Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation
  1189. 33Paragraph 33
  1190. Bad debts
  1191. 34Paragraph 34
  1192. Penalties for errors: disclosure
  1193. 35Paragraph 35
  1194. Set-offs
  1195. 36Paragraph 36
  1196. Part 6: Appeals
  1197. 37Paragraph 37
  1198. Part 7: Interpretation
  1199. 38Paragraph 38
  1200. Schedule 9ZE: Distance selling of goods imported to Northern Ireland: special accounting scheme
  1201. Part 1: Introduction
  1202. Overview
  1203. 1Paragraph 1
  1204. Qualifying supplies of goods
  1205. 2Paragraph 2
  1206. Part 2: Registration
  1207. The register
  1208. 3Paragraph 3
  1209. Persons who may be registered
  1210. 4Paragraph 4
  1211. Becoming registered
  1212. 5Paragraph 5
  1213. Date on which registration takes effect
  1214. 6Paragraph 6
  1215. Further provision about registration
  1216. 7Paragraph 7
  1217. Notification of changes etc
  1218. 8Paragraph 8
  1219. Cancellation of registration
  1220. 9Paragraph 9
  1221. Part 3: Liability, returns, payment etc
  1222. Liability to pay VAT to Commissioners
  1223. 10Paragraph 10
  1224. IOSS scheme returns
  1225. 11Paragraph 11
  1226. IOSS scheme returns: further requirements
  1227. 12Paragraph 12
  1228. Payment
  1229. 13Paragraph 13
  1230. Availability of records : persons registered under the IOSS scheme
  1231. 14Paragraph 14
  1232. Amounts required to be paid to member States
  1233. 15Paragraph 15
  1234. Part 4: Collection etc of UK VAT
  1235. Assessments: general modifications of section 73
  1236. 16Paragraph 16
  1237. Assessments in connection with increase in consideration: modifications
  1238. 17Paragraph 17
  1239. Assessments: consequential modifications
  1240. 18Paragraph 18
  1241. Deemed amendments of relevant special scheme returns
  1242. 19Paragraph 19
  1243. Interest on VAT: “reckonable date”
  1244. 20Paragraph 20 Repealed
  1245. Default surcharge: notice of special surcharge period
  1246. 21Paragraph 21 Repealed
  1247. Further default after service of notice
  1248. 22Paragraph 22 Repealed
  1249. Default surcharge: exceptions for reasonable excuse etc
  1250. 23Paragraph 23 Repealed
  1251. Interest in certain cases of official error
  1252. 24Paragraph 24 Repealed
  1253. Overpayments
  1254. 25Paragraph 25
  1255. Overpayments: supplementary
  1256. 26Paragraph 26
  1257. Increase or decrease in consideration for a supply
  1258. 27Paragraph 27
  1259. Bad debts
  1260. 28Paragraph 28
  1261. Penalties for errors: disclosure
  1262. 29Paragraph 29
  1263. Set-offs
  1264. 30Paragraph 30
  1265. Availability of records: participants in a special scheme (other than the IOSS scheme)
  1266. 30AParagraph 30A
  1267. Part 5: IOSS representatives
  1268. Eligibility and representation
  1269. 31Paragraph 31
  1270. Register
  1271. 32Paragraph 32
  1272. Duties and obligations
  1273. 33Paragraph 33
  1274. Part 6: Supplementary provision
  1275. Registration under this Act
  1276. 34Paragraph 34
  1277. De-registration
  1278. 35Paragraph 35
  1279. Scheme participants who are also registered under this Act
  1280. 36Paragraph 36
  1281. No VAT chargeable on supplies by special scheme participants not registered for VAT
  1282. 36AParagraph 36A Repealed
  1283. No import VAT chargeable on qualifying supplies of goods
  1284. 37Paragraph 37
  1285. Time and place of supply of goods
  1286. 38Paragraph 38
  1287. Place of supply of goods: supplies facilitated by online marketplaces
  1288. 39Paragraph 39
  1289. VAT representatives
  1290. 40Paragraph 40
  1291. Refund of UK VAT
  1292. 41Paragraph 41
  1293. Part 7: Appeals
  1294. Appeals
  1295. 42Paragraph 42
  1296. Part 8: Interpretation
  1297. Interpretation
  1298. 43Paragraph 43
  1299. Schedule 9ZF: Modifications etc in connection with Schedules 9ZD and 9ZE
  1300. Part 1: Modifications of this Act
  1301. 1Paragraph 1
  1302. 1AParagraph 1A
  1303. 2Paragraph 2 Repealed
  1304. 3Paragraph 3 Repealed
  1305. 4Paragraph 4 Repealed
  1306. 5Paragraph 5
  1307. 6Paragraph 6 Repealed
  1308. 7Paragraph 7 Repealed
  1309. 8Paragraph 8
  1310. 8AParagraph 8A
  1311. Part 2: Modifications etc of other Acts
  1312. Finance Act 2007
  1313. 9Paragraph 9
  1314. Finance Act 2009
  1315. 10Paragraph 10
  1316. 11Paragraph 11
  1317. 11AParagraph 11A
  1318. 11BParagraph 11B
  1319. 11CParagraph 11C
  1320. 11DParagraph 11D
  1321. 12Paragraph 12 Repealed
  1322. Taxation (Cross-border Trade) Act 2018
  1323. 13Paragraph 13
  1324. Finance Act 2021
  1325. 13AParagraph 13A
  1326. Part 3: Modifications of secondary legislation
  1327. Value Added Tax Regulations 1995
  1328. 14Paragraph 14
  1329. 15Paragraph 15
  1330. 16Paragraph 16
  1331. 17Paragraph 17
  1332. 18Paragraph 18
  1333. Schedule 9A: Anti-avoidance provisions: groups
  1334. Power to give directions
  1335. 1Paragraph 1
  1336. Restrictions on giving directions
  1337. 2Paragraph 2
  1338. Form of directions under Schedule
  1339. 3Paragraph 3
  1340. Time limit on directions
  1341. 4Paragraph 4
  1342. Manner of giving directions
  1343. 5Paragraph 5
  1344. Assessment in consequence of a direction
  1345. 6Paragraph 6
  1346. Interpretation of Schedule etc.
  1347. 7Paragraph 7
  1348. Schedule 10: BUILDINGS AND LAND
  1349. Part 1: THE OPTION TO TAX LAND
  1350. Introduction
  1351. 1Overview of the option to tax
  1352. The option to tax
  1353. 2Effect of the option to tax: exempt supplies become taxable
  1354. 3Meaning of “relevant associate”
  1355. 4Permission for a body corporate to cease to be a relevant associate of the opter
  1356. Exclusions from effect of option to tax
  1357. 5Dwellings designed or adapted, and intended for use, as dwelling etc
  1358. 6Conversion of buildings for use as dwelling etc
  1359. 7Charities
  1360. 8Residential caravans
  1361. 9Residential houseboats
  1362. 10Relevant housing associations
  1363. 11Grant to individual for construction of dwelling
  1364. Anti-avoidance
  1365. 12Developers of exempt land
  1366. 13Meaning of grants made by a developer
  1367. 14Meaning of “development financier”
  1368. 15Meaning of “exempt land”: basic definition
  1369. 15AMeaning of “exempt land”: the building occupation conditions
  1370. 16Meaning of “exempt land”: eligible purposes
  1371. 17Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
  1372. Scope of the option, its duration, notification etc
  1373. 18Scope of the option
  1374. 19The day from which the option has effect
  1375. 20Requirement to notify the option
  1376. 21Real estate elections: elections to opt to tax land subsequently acquired
  1377. 22Real estate elections: supplementary
  1378. 23Revocation of option: the “cooling off” period
  1379. 24Revocation of option: lapse of 6 years since having a relevant interest
  1380. 25Revocation of option: lapse of more than 20 years since option had effect
  1381. 26Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
  1382. 27Exclusion of new building from effect of an option
  1383. 28Pre-option exempt grants: requirement for prior permission before exercise of option to tax
  1384. 29Paragraph 28: application for prior permission
  1385. 30Paragraph 28: purported exercise where prior permission not obtained
  1386. Supplementary provisions
  1387. 31Timing of grant and supplies
  1388. 32Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
  1389. 33Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
  1390. 34Other definitions etc
  1391. Part 2: RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
  1392. 35Introductory
  1393. 36Disposal of interest or change of use following relevant zero-rated supply
  1394. 37Charge to VAT
  1395. 38Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
  1396. 39Definitions
  1397. Part 3: GENERAL
  1398. 40Benefit of consideration for grant accruing to a person other than the grantor
  1399. Schedule 10A: Face-value vouchers issued before 1 January 2019
  1400. Meaning of “face-value voucher” etc
  1401. 1Paragraph 1
  1402. Nature of supply
  1403. 2Paragraph 2
  1404. Treatment of credit vouchers
  1405. 3Paragraph 3
  1406. Treatment of retailer vouchers
  1407. 4Paragraph 4
  1408. Treatment of postage stamps
  1409. 5Paragraph 5
  1410. Treatment of other kinds of face-value voucher
  1411. 6Paragraph 6
  1412. Vouchers supplied free with other goods or services
  1413. 7Paragraph 7
  1414. Exclusion of single purpose vouchers
  1415. 7AParagraph 7A
  1416. Interpretation
  1417. 8Paragraph 8
  1418. Schedule 10B: VAT treatment of vouchers issued on or after 1 January 2019
  1419. Meaning of “voucher”
  1420. 1Paragraph 1
  1421. Meaning of related expressions
  1422. 2Paragraph 2
  1423. VAT treatment of vouchers: general rule
  1424. 3Paragraph 3
  1425. Single purpose vouchers: special rules
  1426. 4Paragraph 4
  1427. 5Paragraph 5
  1428. Multi-purpose vouchers: special rules
  1429. 6Paragraph 6
  1430. 7Paragraph 7
  1431. 8Paragraph 8
  1432. Intermediaries
  1433. 9Paragraph 9
  1434. 10Paragraph 10
  1435. Composite transactions
  1436. 11Paragraph 11
  1437. Schedule 11: Administration, collection and enforcement
  1438. General
  1439. 1Paragraph 1
  1440. Accounting for VAT... and payment of VAT
  1441. 2Paragraph 2
  1442. VAT invoices
  1443. 2AParagraph 2A
  1444. Self-billed invoices
  1445. 2BParagraph 2B
  1446. Electronic communication and storage of VAT invoices etc
  1447. 3Paragraph 3
  1448. Power to require security and production of evidence
  1449. 4Paragraph 4
  1450. Recovery of VAT, etc
  1451. 5Paragraph 5
  1452. Duty to keep records
  1453. 6Paragraph 6
  1454. 6AParagraph 6A
  1455. Furnishing of information and production of documents
  1456. 7Paragraph 7
  1457. Power to take samples
  1458. 8Paragraph 8
  1459. Power to require opening of machines on which relevant machine games are played
  1460. 9Paragraph 9
  1461. Entry and search of premises and persons
  1462. 10Paragraph 10
  1463. Order for access to recorded information etc.
  1464. 11Paragraph 11
  1465. Procedure where documents etc. are removed
  1466. 12Paragraph 12
  1467. 13Paragraph 13
  1468. Evidence by certificate, etc
  1469. 14Paragraph 14
  1470. Schedule 11A: Disclosure of avoidance Schemes
  1471. Interpretation
  1472. 1Paragraph 1
  1473. Obtaining a tax advantage
  1474. 2Paragraph 2
  1475. Meaning of “non-deductible tax”
  1476. 2AParagraph 2A
  1477. Designation by order of avoidance schemes
  1478. 3Paragraph 3
  1479. Designation by order of provisions included in or associated with avoidance schemes
  1480. 4Paragraph 4
  1481. Meaning of “notifiable scheme”
  1482. 5Paragraph 5
  1483. Duty to notify Commissioners
  1484. 6Paragraph 6
  1485. Exemptions from duty to notify under paragraph 6
  1486. 7Paragraph 7
  1487. Power to exclude exemption
  1488. 8Paragraph 8
  1489. Voluntary notification of avoidance scheme that is not designated scheme
  1490. 9Paragraph 9
  1491. Penalty for failure to notify use of notifiable scheme
  1492. 10Paragraph 10
  1493. Amount of penalty
  1494. 11Paragraph 11
  1495. Penalty assessments
  1496. 12Paragraph 12
  1497. Penalty assessments
  1498. 13Paragraph 13
  1499. Schedule 12: Constitution and procedure of tribunals Repealed
  1500. Establishment of tribunals Repealed
  1501. 1Paragraph 1 Repealed
  1502. The President Repealed
  1503. 2Paragraph 2 Repealed
  1504. 3Paragraph 3 Repealed
  1505. Sittings of tribunals Repealed
  1506. 4Paragraph 4 Repealed
  1507. Composition of tribunals Repealed
  1508. 5Paragraph 5 Repealed
  1509. Membership of tribunals Repealed
  1510. 6Paragraph 6 Repealed
  1511. 7Paragraph 7 Repealed
  1512. Exemption from jury service Repealed
  1513. 8Paragraph 8 Repealed
  1514. Rules of procedure Repealed
  1515. 9Paragraph 9 Repealed
  1516. 10Paragraph 10 Repealed
  1517. Schedule 13: Transitional provisions and savings
  1518. Part
  1519. General provisions
  1520. 1Paragraph 1
  1521. Validity of subordinate legislation
  1522. 2Paragraph 2
  1523. Provisions related to the introduction of VAT
  1524. 3Paragraph 3
  1525. Supply in accordance with pre-21.4.75 arrangements
  1526. 4Paragraph 4
  1527. President, chairmen etc of tribunals
  1528. 5Paragraph 5
  1529. Overseas suppliers accounting through their customers
  1530. 6Paragraph 6
  1531. Supplies of fuel and power for domestic or charity use
  1532. 7Paragraph 7 Repealed
  1533. Chapter Group 4A: Fuel and power for domestic or charity use
  1534. 1Item No.
  1535. Notes:
  1536. Zero-rated supplies of goods and services
  1537. 8Paragraph 8
  1538. Bad debt relief
  1539. 9Paragraph 9
  1540. Supplies during construction of buildings and works
  1541. 10Paragraph 10 Repealed
  1542. Offences and Penalties
  1543. 11Paragraph 11
  1544. 12Paragraph 12
  1545. 13Paragraph 13
  1546. 14Paragraph 14
  1547. 15Paragraph 15
  1548. 16Paragraph 16
  1549. 17Paragraph 17
  1550. 18Paragraph 18
  1551. Importation of goods
  1552. 19Paragraph 19
  1553. Assessments
  1554. 20Paragraph 20
  1555. Set-off of credits
  1556. 21Paragraph 21
  1557. VAT tribunals
  1558. 22Paragraph 22
  1559. Isle of Man
  1560. 23Paragraph 23
  1561. Schedule 14: Consequential amendments
  1562. Diplomatic Privileges Act 1964 c.81
  1563. 1Paragraph 1
  1564. Commonwealth Secretariat Act 1966 c.10
  1565. 2Paragraph 2
  1566. Consular Relations Act 1968 c.18
  1567. 3Paragraph 3
  1568. International Organisations Act 1968 c.48
  1569. 4Paragraph 4
  1570. Diplomatic and other Privileges Act 1971 c.64
  1571. 5Paragraph 5
  1572. Customs and Excise Management Act 1979 c.2
  1573. 6Paragraph 6
  1574. Isle of Man Act 1979 c.58
  1575. 7Paragraph 7
  1576. Insolvency Act 1986 c.45
  1577. 8Paragraph 8 Repealed
  1578. Bankruptcy (Scotland) Act 1985 c.66
  1579. 9Paragraph 9 Repealed
  1580. Income and Corporation Taxes Act 1988 c.1
  1581. 10Paragraph 10
  1582. Capital Allowances Act 1990 c.1
  1583. 11Paragraph 11 Repealed
  1584. Tribunals and Inquiries Act 1992 c.53
  1585. 12Paragraph 12 Repealed
  1586. Finance Act 1994 c.9
  1587. 13Paragraph 13
  1588. Vehicle Excise and Registration Act 1994 c.22
  1589. 14Paragraph 14
  1590. Schedule 15: Repeals
  1591. Acts of Parliament
  1592. Statutory Instruments
  1593. Schedule: TABLE OF DERIVATIONS
  1594. 1Notes:
  1595. 2Paragraph 2
  1596. Acts of Parliament
  1597. Subordinate legislation