# The Value Added Tax (Increase of Registration Limits) Order 1991

S.I. 1991/738 · made 19 March 1991

This Order increases the VAT registration limit from £25,400 to £35,000 with effect from 20th March 1991.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 1 paragraph 12)

## Introductory text

VALUE ADDED TAX
Made 19th March 1991
Laid before the House of Commons 19th March 1991
Coming into force
articles 1 and 2(a) 20th March 1991
article 2(b) 1st May 1991
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 1991 and shall come into force on the following dates:
articles 1 and 2(a)
20th March 1991
article 2(b)
1st May 1991

## 2 

Schedule 1 to the Value Added Tax Act 1983 shall be amended as follows:
(a) in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “£25,400” there shall be substituted “£35,000”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “£24,400” there shall be substituted “£33,600”.

## Signature

Gregory Knight
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
19th March 1991

## Explanatory note

(This note is not part of the Order)
This Order increases the VAT registration limit from £25,400 to £35,000 with effect from 20th March 1991.
The Order also increases the limit for cancellation of registration from £24,400 to £33,600 with effect from 1st May 1991.
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.

---
Source: https://www.legislation.gov.uk/uksi/1991/738 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.