{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992/article-4.json",
  "legislation": "uksi/1992/3222",
  "legislation_title": "The Value Added Tax (Input Tax) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Disallowance of input tax",
  "text": "(1) Subject to paragraph (4) below, tax charged on the—\n(a) supply;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . or\n(c) importation,\nof any goods such as are described in paragraph (2) below which are supplied to, ... or imported by, a taxable person in the circumstances described in paragraph (3) below shall be excluded from any credit under section 25 of the Act;\n(2) The goods referred to in paragraph (1) above are—\n(a) works of art, antiques and collectors' items\n(b) second-hand goods;\n(3) The circumstances of the supply ... or importation referred to in paragraph (1) above are—\n(a) a supply on which, by virtue of an Order made under Section 50A of the Act or a corresponding provision of the Manx Act ..., VAT was chargeable on the profit margin;\n(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) (if the goods are a work of art, an antique or a collectors' item) the taxable person imported it himself;\n(c) (if the goods are a work of art) it was supplied to the taxable person by ... its creator or his successor in title;\n(4) Paragraph (1) above shall only apply to exclude from credit, tax chargeable on a supply of goods to ... or importation of goods by a taxable person in the circumstances set out in paragraph (3)(b) and (c) above if the taxable person—\n(a) has opted to account for VAT chargeable on his supplies of such goods on the profit margin and\n(b) has not elected to account for VAT chargeable on his supply of the goods by reference to its value, in accordance with the provisions of an Order made under section 50A of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 4 substituted (1.6.1995) by The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995 (S.I. 1995/1267), arts. 1, 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Art. 4(1)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(3)(a)(i); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 4(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(3)(a)(ii); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 4(3) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(3)(b)(i); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in art. 4(3)(a) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(3)(b)(ii); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Art. 4(3)(aa) omitted (1.3.2000) by virtue of The Value Added Tax (Input Tax) (Amendment) Order 1999 (S.I. 1999/2930), arts. 1(3), 4"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in art. 4(3)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(3)(b)(iii); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in art. 4(4) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(3)(c); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3222/article/4",
    "retrieved_at": "2026-10-29T14:08:28.064368+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}