# The Value Added Tax (Increase of Registration Limits) Order 2006

S.I. 2006/876 · made 22 March 2006

This Order increases the VAT registration limits for taxable supplies and for acquisitions from other member States from £60,000 to £61,000, with effect from 1st April 2006.

Made under: Value Added Tax Act 1994 (Schedule 1 paragraph 15, Schedule 3 paragraph 9)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2006/pdf/uksi_20060876_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2006/pdf/uksiem_20060876_en.pdf

## Introductory text

VALUE ADDED TAX
Made 22nd March 2006
Laid before the House of Commons 22nd March 2006
Coming into force 1st April 2006
The Treasury make the following Order in exercise of the powers conferred by paragraph 15 of Schedule 1 and paragraph 9 of Schedule 3 to the Value Added Tax Act 1994:

## 1 

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2006 and comes into force on 1st April 2006.

## 2 

In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)—
(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£60,000” substitute “£61,000”; and
(b) in paragraphs 1(3) and 4(1) and (2), for “£58,000” substitute “£59,000”.

## 3 

In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)—
(a) in paragraph 1(1) and (2), and
(b) in paragraph 2(1)(a), (1)(b) and (2),
for “£60,000” substitute “£61,000”.

## Signature

Tom Watson
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd March 2006

## Explanatory note

(This note is not part of the Order)
This Order increases the VAT registration limits for taxable supplies and for acquisitions from other member States from £60,000 to £61,000, with effect from 1st April 2006.
This Order also increases the limit for cancellation of registration in the case of taxable supplies from £58,000 to £59,000, and in the case of acquisitions from other member States from £60,000 to £61,000, with effect from 1st April 2006.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2006/876 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.