{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-15",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-15.json",
  "legislation": "uksi/1993/2001",
  "legislation_title": "The Value Added Tax (Payments on Account) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Calculation of the payments on account",
  "text": "(1) Where the payments on account payable by a taxable person have been increased by virtue of article 14 above and—\n(a) the total amount of tax, ... which he was liable to pay in respect of the prescribed accounting periods the ends of which fell within any one period of one year ending after such increase has taken effect was less than 80 per cent. of the total amount of tax by reference to which his payments on account are currently calculated, or\n(b) where such a period of one year has not ended, the Commissioners are satisfied that the total amount of tax, ... which he will be liable to pay in respect of the prescribed accounting periods the ends of which fall within that year will be less than 80 per cent. of the total amount of tax by reference to which his payments on account are currently calculated,\nthen, with effect from the date of the written approval by the Commissioners of a written application by the taxable person to that effect, the total amount of tax by reference to which his payments on account fall to be calculated shall be reduced accordingly and the amount of each payment on account beginning with the first payment on account which falls to be made after the date of that approval shall equal one twenty-fourth of the reduced amount.\n(2) In paragraph (1), the references to the “total amount of tax” in each of sub-paragraphs (a) and (b) includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 15 renumbered as art. 15(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(9)(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 15(a) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(2) (with regs. 109-131); S.I. 2020/1641, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 15(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(2) (with regs. 109-131); S.I. 2020/1641, reg. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 15 substituted (1.6.1996) The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 9"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Art. 15(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(9)(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 15 in force at 2.9.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2001/article/15",
    "retrieved_at": "2026-10-29T13:52:13.437398+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."
}