# The Value Added Tax (Amendment) Regulations 2021

S.I. 2021/986 · made 6 September 2021

These Regulations amend regulation 32B of the Value Added Tax Regulations 1995 (“VAT Regulations”).

Made under: Value Added Tax Act 1994

PDFs: Printed copy https://openlegislation.uk/value-added-tax-amendment-regulations-2021/pdf/uksi_20210986_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-amendment-regulations-2021/pdf/uksiem_20210986_en.pdf

## Introductory text

Value Added Tax
Made 6th September 2021
Laid before the House of Commons 7th September 2021
Coming into force 1st April 2022
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 6(5) and (6) of Schedule 11 to the Value Added Tax Act 1994, make the following Regulations.

## 1 Citation and Commencement

(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2021 and come into force on 1st April 2022.
(2) The amendments made by these Regulations have effect from 1st April 2022 where a taxpayer has a prescribed accounting period which begins on that date and otherwise from the first day of a taxpayer’s first prescribed accounting period beginning after 1st April 2022.

## 2 Amendment of the Value Added Tax Regulations 1995

Regulation 32B of the Value Added Tax Regulations 1995 is amended as follows—
(a) omit paragraphs (2) to (5);
(b) in paragraph (6), for “exemptions under paragraphs (1)(b) and (3) do” substitute “exemption under paragraph (1)(b) does”.

## Signature

Angela MacDonald
Myrtle Lloyd
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th September 2021

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend regulation 32B of the Value Added Tax Regulations 1995 (“VAT Regulations”).
Regulation 1 provides that these Regulations will come into force on 1st April 2022. These Regulations have effect from 1st April 2022 for those taxpayers who have a prescribed accounting period beginning on that date and otherwise from the first day of a taxpayer’s first prescribed accounting period beginning after that date.
Regulation 32B of the VAT Regulations provides for exemptions from the requirement to keep electronic records specified in regulation 32A of those regulations.
Regulation 2 of these Regulations omits the exemption provided in regulation 32B(2) to (5) for taxpayers whose turnover is below the threshold for compulsory VAT registration.
A Tax Information and Impact Note covering this instrument was published on 3 March 2021 and is available on the website at https://www.gov.uk/government/publications/extension-of-making-tax-digital-for-vat. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2021/986 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2021
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.