{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026.json",
  "id": "uksi/2026/765",
  "title": "The Value Added Tax (Amendment) Regulations 2026",
  "short_title": "Value Added Tax 2026",
  "long_title": "These Regulations amend Part 15 of the Value Added Tax Regulations 1995 to remove a computer or an item of computer equipment from the list of capital items to which the Part applies. These Regulations also change to £600,000 the minimum value of the VAT bearing capital expenditure at which land, a building or part of a building and a civil engineering work or part of a civil engineering work are capital items to which Part 15 applies.",
  "citation": "S.I. 2026/765",
  "type": "uksi",
  "year": "2026",
  "number": "765",
  "version": "current",
  "date": "2026-07-07",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/introduction",
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      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
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      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/note",
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    }
  ],
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      "date": "2026-07-08",
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      "source_url": "https://www.legislation.gov.uk/uksi/2026/765/pdfs/uksi_20260765_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
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      "language": null,
      "date": "2026-07-08",
      "size": 575364,
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/pdf/uksiem_20260765_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2026/765/pdfs/uksiem_20260765_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/26",
        "schedule/9ZA/paragraph/15"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/changes.json",
  "changes_made_by": 6,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/765",
    "retrieved_at": "2026-10-28T20:58:18.217935+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."
}