# The Value Added Tax (Increase of Registration Limits) Order 2012

S.I. 2012/883 · made 20 March 2012

This Order increases the VAT registration limits for taxable supplies and for acquisitions from other member States from £73,000 to £77,000, with effect from 1st April 2012.

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-2012/pdf/uksi_20120883_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012/pdf/uksiem_20120883_en.pdf

## Introductory text

Value Added Tax
Made 20th March 2012
Laid before the House of Commons 21st March 2012
Coming into force 1st April 2012
The Treasury, 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, makes the following Order:

## 1 Citation and Commencement

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2012 and comes into force on 1st April 2012.

## 2 Amendment of the Value Added Tax Act 1994

The Value Added Tax Act 1994 is amended in accordance with articles 3 and 4.

## 3 Amendment of the Value Added Tax Act 1994

In Schedule 1 (registration in respect of taxable supplies)—
(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£73,000” substitute “£77,000”; and
(b) in paragraphs 1(3) and 4(1) and (2), for “£71,000” substitute “£75,000”.

## 4 Amendment of the Value Added Tax Act 1994

In Schedule 3 (registration in respect of acquisitions from other member States) in paragraphs 1(1) and (2) and 2(1)(a) and (b) and (2), for “£73,000” substitute “£77,000”.

## Signature

Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
20th March 2012

## 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 £73,000 to £77,000, with effect from 1st April 2012.
This Order also increases the limit for cancellation of registration in the case of taxable supplies from £71,000 to £75,000, and in the case of acquisitions from other member States from £73,000 to £77,000, with effect from 1st April 2012.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2012/883 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.