{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-32B",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-32B.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/32B",
  "kind": "regulation",
  "number": "32B",
  "heading": "Exemption from the electronic recording requirements",
  "text": "(1) The requirements imposed by regulation 32A do not apply to a person—\n(a) who the Commissioners are satisfied is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications, or\n(b) for whom an insolvency procedure as described in any of paragraphs (a) to (f) of section 81(4B) of the Act is applied, or\n(c) for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using a compatible software return system for reasons of disability, age, remoteness of location or any other reason.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) The exemption under paragraph (1)(b) does not apply if a person has elected not to be exempt in accordance with regulation 32C.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 32A-32C inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2018 (S.I. 2018/261), regs. 1, 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 32B(2)-(5) omitted (1.4.2022) by virtue of The Value Added Tax (Amendment) Regulations 2021 (S.I. 2021/986), regs. 1(1), 2(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 32B(6) substituted (1.4.2022) by The Value Added Tax (Amendment) Regulations 2021 (S.I. 2021/986), regs. 1(1), 2(b) (with reg. 1(2))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/32B",
    "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."
}