# The Value Added Tax (Increase of Registration Limits) Order 2024, Regulation 2: Amendment of the Value Added Tax Act 1994


(1) The Value Added Tax Act 1994 is amended as follows.
(2) In Schedule 1 (registration in respect of taxable supplies: UK establishment)—
(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£85,000” substitute “£90,000”;
(b) in paragraph 1(3), for “£83,000” substitute “£88,000”;
(c) in paragraph 4(1) and (2), for “£83,000” substitute “£88,000”.
(3) In Schedule 9ZA (VAT on acquisitions in Northern Ireland from Member States)—
(a) in paragraph 38(1) and (2), for “£85,000” substitute “£90,000”;
(b) in paragraph 39(1)(a), (1)(b) and (2), for “£85,000” substitute “£90,000”.

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Source: https://www.legislation.gov.uk/uksi/2024/307/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.