# The Value Added Tax (Increase of Registration Limits) Order 1989

S.I. 1989/471 · made 14 March 1989

This Order increases the VAT registration limit from £22,100 to £23,600 per annum and the single quarterly limit from £7,500 to £8,000 with effect from 15th March 1989.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 1 paragraph 12)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1989/pdf/uksi_19890471_en.pdf

## Introductory text

VALUE ADDED TAX
Made 14th March 1989
Laid before the House of Commons 14th March 1989
Coming into force
articles 1, 2(a) and (b) 15th March 1989
article 2(c) 1st June 1989
The Treasury, in exercise of the powers conferred on them by paragraph 12 of Schedule 1 to the Value Added Tax Act 1983, hereby make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 1989 and shall come into force on the following dates:
articles 1, 2(a) and (b) 15th March 1989
article 2(c) 1st June 1989

## 2 

Schedule 1 to the Value Added Tax Act 1983 (provisions as to liability to be registered) shall be amended as follows:
(a) in paragraph 1(1)(a)(i) for the figure “£7,500” there shall be substituted “£8,000”,
(b) in paragraphs 1(1)(a)(ii), 1(1)(b), 1(2) and 4(3) for the figure “£22,100” there shall be substituted “£23,600”,
(c) in paragraphs 1(3), 2(1) and 2(2) for the figure “£21,100” there shall be substituted “£22,600”.

## Signature

Kenneth Carlisle
Alan Howarth
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 1989

## Explanatory note

(This note is not part of the Order)
This Order increases the VAT registration limit from £22,100 to £23,600 per annum and the single quarterly limit from £7,500 to £8,000 with effect from 15th March 1989.
The Order also increases the limit for cancellation of registration from £21,100 to £22,600 with effect from 1st June 1989.
The later date of implementation of the change in the cancellation limits is to allow time for potential applicants for deregistration to consider their position and to make application to their local VAT Office.

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Source: https://www.legislation.gov.uk/uksi/1989/471 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1989
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.