# The Value Added Tax Regulations 1995, Regulation 192: Time within which a claim must be made

Extent: E+W+S+N.I.

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(1) A claim shall be made not later than 6 months after the end of the prescribed year in which the VAT claimed was charged and shall be in respect of VAT charged on supplies or on importations made during a period of not less than 3 months and not more than 12 months, provided that a claim may be made in respect of VAT charged on supplies or on importations made during a period of less than 3 months where that period represents the final part of the prescribed year.
(2) No claim shall be made for less than £16.
(3) No claim shall be made for less than £130 in respect of VAT charged on supplies or on importations made during a period of less than the prescribed year except where that period represents the final part of the prescribed year.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/192 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-192
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.