# The Value Added Tax (Amendment) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
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.
Regulation 1(3) provides for exclusions from the effect of the amendments set out in regulation 2.
Regulation 2(3) and (4) make consequential amendments.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2026/765/note (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.