{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-103",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-103.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/103",
  "kind": "regulation",
  "number": "103",
  "heading": "Attribution of input tax to foreign and specified supplies",
  "text": "—\n(1) Other than where it falls to be attributed under regulation 101 or a method approved or directed by the Commissioners under regulation 102, subject to paragraph (1A) input tax incurred by a taxable person in any prescribed accounting period on goods imported or acquired by, or goods or services supplied to, him which are used or to be used by him in whole or in part in making—\n(a) supplies outside the United Kingdom which would be taxable supplies if made in the United Kingdom, or\n(b) supplies specified in an Order under section 26(2)(c) of the Act, other than supplies of a description falling within regulation 103A below,\nshall be attributed to taxable supplies to the extent that the goods or services are so used or to be used expressed as a proportion of the whole use or intended use.\n(1A) In calculating the proportion of any input tax incurred on goods or services used or to be used by a taxable person in making both taxable and exempt supplies which is to be attributed or treated as attributed to taxable supplies, the calculation—\n(a) may be based on sectors provided that the calculation reflects the use made of the goods and services in the business and each sector reflects—\n(i) the use made of the goods and services in that sector,\n(ii) the structure of the business, and\n(ii) the type of activity undertaken by that sector; and\n(b) must exclude the value of supplies made from an establishment situated outside the United Kingdom where the calculation is not based on sectors.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 103 renumbered as reg. 103(1) (with effect in accordance with reg. 2(1)(c) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 6(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 103 inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 10"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 103 inserted (1.4.2009 in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. 2009/820), regs. 1(1), 6 (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 103(1) inserted (with effect in accordance with reg. 2(1)(c) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 6(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 103(1)(b) inserted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 7"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 103(1A) inserted (with effect in accordance with reg. 2(1)(c) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 6(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 103(2)(3) omitted (3.12.2004) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 7"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 103 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/103",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}