- Latest available (Revised)
- Original (As enacted)
Value Added Tax Act 1994 is up to date with all changes known to be in force on or before 22 August 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Goods supplied between the UK and member States under call-off stock arrangements
Part III Application of Act in particular cases
46.Business carried on in divisions or by unincorporated bodies, personal representatives etc.
55A.Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
55D.Deposit schemes: liability to account for VAT on deposit amounts
57.Determination of consideration for fuel supplied for private use.
57A.Importation following zero-rated free zone supply: deemed supply
Part IV Administration, collection and enforcement
Default surcharges and other penalties and criminal offences
63.Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
69A.Breach of record-keeping requirements etc. in relation to transactions in gold.
69B.Breach of record-keeping requirements imposed by directions
69E.Publication of details of persons liable to penalties under section 69C
70.Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
77B. Joint and several liability: sellers identified as non-compliant by the Commissioners
77BA.Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
77C.Joint and several liability under section 77B or 77BA: assessments
77D.Joint and several liability under section 77B or 77BA: interest
Liability of operators of online marketplaces for VAT in cases of deemed supply
Interest, repayment supplements etc. payable by Commissioners
Part VI Supplementary provisions
SCHEDULES
2.For the purposes of this Schedule the following supplies are...
3.(1) For the purposes of this Schedule supplies not within...
4.(1) Paragraph 1(1)(a) (i)above shall be deemed to include combustible...
6.(1) In paragraph 1(4) above “women’s sanitary protection products” means...
9.Interpretation of paragraph 1(6): meaning of “qualifying conversion”
10.Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
11.Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
12.Interpretation of paragraph 1(6): meaning of “special residential conversion”
13.Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
14.Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
15.Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
16.Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
17.Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
19.Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
20.Paragraph 1(7) only applies if planning consent and building control approval obtained
21.Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
22.Interpretation of paragraph 1(6) and (7): meaning of “building materials”
Registration in respect of taxable supplies : UK establishment
Registration in respect of taxable supplies: non-uk establishment
Registration in respect of supplies from other member States
Registration in respect of acquisitions from other member States
Registration in respect of disposals of assets for which a VAT repayment is claimed
Electronic, telecommunication and broadcasting services: non-union scheme
Electronic, telecommunication and broadcasting services: Union scheme
Place of supply of services: special rules
Part 2 Exceptions relating to supplies made to relevant business person
Part 3 Exceptions relating to supplies not made to relevant business person
Services supplied where received
1.Transfers and assignments of copyright, patents, licences, trademarks and similar...
3.Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...
4.Acceptance of any obligation to refrain from pursuing or exercising,...
5.Banking, financial and insurance services (including reinsurance, but not including...
5A.The provision of access to, and of transport or transmission...
7A.Telecommunications services, that is to say services relating to the...
7C.Electronically supplied services, for example— (a) website supply, web-hosting and...
8.The services rendered by one person to another in procuring...
9.Any services not of a description specified in paragraphs 1...
10.Section 8(1) shall have effect in relation to any service—...
2A.(1) This paragraph applies if— (a) a taxable person (“P”)...
3.(1) Where— (a) any goods whose supply involves their removal...
4.(1) Sub-paragraph (2) applies where— (a) goods or services are...
8A.(1) This paragraph applies where— (a) a supply (“the intra-group...
9.(1) This paragraph applies where a supply of services consists...
11.(1) Subject to the following provisions of this paragraph, where—...
12.Regulations may require that in prescribed circumstances there is to...
Valuation of acquisitions from other member states: special cases
Group 2 — Installation of energy-saving materials from 1st April 2027
1.Supplies to a qualifying person of any services of installing...
2.Supplies of heating appliances made to a qualifying person by...
3.Supplies to a qualifying person of services of connecting, or...
5.Supplies to a qualifying person of services of installing, maintaining...
7.Supplies consisting in the leasing of goods that form the...
9.Supplies to a qualifying person of services of installing qualifying...
10.Supplies of qualifying security goods made to a qualifying person...
Group 6 — Residential conversions
1.The supply, in the course of a qualifying conversion, of...
2.The supply of building materials if— (a) the materials are...
4.Meaning of “single household dwelling” and “multiple occupancy dwelling”
8.Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
10.Conversion not “qualifying” if planning consent and building control approval not obtained
Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS
1.The supply, in the course of the renovation or alteration...
2.The supply of building materials if— (a) the materials are...
2.Meaning of “alteration” and “qualifying residential premises”
3.Items 1 and 2 only apply where premises have been empty for at least 2 years
4.Items 1 and 2 only apply if planning consent and building control approval obtained
4A.Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
2.Confectionery, not including cakes or biscuits other than biscuits wholly...
3.Beverages chargeable with alcohol duty under Part 2 of the...
4.Other beverages (including fruit juices and bottled waters) and syrups,...
4A.Sports drinks that are advertised or marketed as products designed...
5.Any of the following when packaged for human consumption without...
6.Pet foods, canned, packaged or prepared; packaged foods (not being...
Group 4— Talking books for the blind and disabled and wireless sets for the blind
1.The supply, repair or maintenance of a qualifying ship or...
2.The supply, repair or maintenance of a qualifying aircraft or...
2A.The supply of parts and equipment, of a kind ordinarily...
2B.The supply of life jackets, life rafts, smoke hoods and...
4.Transport of passengers— (a) in any vehicle... designed or adapted...
6. Any services provided for— (a) the handling of ships, aircraft...
6ZB.Any services provided in the United Kingdom for the handling...
9.Any services supplied for or in connection with the surveying...
12.The supply of a designated travel service to be enjoyed...
Group 12— Drugs, medicines, aids for the disabled, etc.
2B.(1) The supply of a qualifying motor vehicle (other than...
3.The supply to a disabled person of services of adapting...
6.The supply of goods in connection with a supply described...
13.The supply of goods in connection with a supply described...
16.The supply to a disabled person of services necessarily performed...
17.The supply to a charity providing a permanent or temporary...
18.The supply of goods in connection with a supply described...
20.The supply of services necessarily performed by a control centre...
Group 4— Betting, gaming , dutiable machine games and lotteries
3.The provision of the facility of instalment credit finance in...
4.The provision of administrative arrangements and documentation and the transfer...
5.The provision of intermediary services in relation to any transaction...
6.The issue, transfer or receipt of, or any dealing with,...
9.The management of— (a) an authorised open-ended investment company; or...
10.The management of a closed-ended collective investment undertaking.
2.The supply of private tuition, in a subject ordinarily taught...
4.The supply of any goods or services (other than examination...
5.The provision of vocational training, and the supply of any...
5A.The provision of education or vocational training and the supply,...
5B.The provision of education or vocational training and the supply,...
5C.The provision of education or vocational training and the supply,...
2.The supply of any services consisting in the provision of...
3.The supply of any services consisting in the provision of...
4.The provision of care or medical or surgical treatment and,...
7.Products for therapeutic purposes, derived from human blood.
8.Human (including foetal) organs or tissue for diagnostic or therapeutic...
9.The supply by— (a) a charity, (b) a state-regulated private...
10.The supply, otherwise than for profit, of goods and services...
11.The supply of transport services for sick or injured persons...
Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES
GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED
GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVING COST SHARING
VAT on acquisitions in Northern Ireland from member States
PART 1 Charge to VAT for acquisitions in Northern Ireland from member States
PART 2 Valuation of acquisitions
PART 5 Application of Act to acquisitions in particular cases
PART 8 Registration in respect of acquisitions from member States
PART 9 Registration in respect of distance sales from the EU to Northern Ireland
PART 12 Modification of other Acts
PART 13 Interpretive provisions
Goods removed to or from Northern Ireland and supply rules
PART 3 Modifications in relation to exports
PART 7 Supplies from a member State to Great Britain via Northern Ireland: registration
PART 1 Modification of this Act
1.Except in relation to a removal to which paragraph 6(3A)...
1A.Section 5A has effect as if in subsection (1)(c)(ii) after...
2.Section 77F (exception from liability under section 5A) has effect...
2A.In Part 2 of Schedule 8 (zero-rating: the groups), Group...
3B.(1) Sub-paragraph (2) applies (instead of section 6) to a...
4.(1) Sub-paragraph (2) applies, instead of section 15(4) and (5)...
4A.(1) Sub-paragraph (2) applies, instead of paragraph 4(3) , (3A)...
PART 2 Modification of the Value Added Tax (Imported Goods) Relief Order 1984
PART 2A Modification of the Value Added Tax Regulations 1995
Distance selling of goods from Northern Ireland: special accounting scheme
PART 4 Persons registered under non-UK special accounting schemes
Distance selling of goods imported to Northern Ireland: special accounting scheme
Modifications etc in connection with Schedules 9ZD and 9ZE
PART 1 Modifications of this Act
1.This Act has effect subject to the following modifications.
1A.Section 3 (taxable persons and registration) has effect as if,...
5.(1) Section 80 (credit for, or repayment of, overstated or...
6.Section 84 (further provision about appeals) has effect as if...
7.Schedule 1 (registration in respect of taxable supplies: UK establishment)...
8.Schedule 1A (registration in respect of taxable supplies: non-UK establishment)...
8A.Schedule 11 (administration, collection and enforcement) has effect as if...
PART 2 Modifications etc of other Acts
10.FA 2009 has effect subject to the following modifications.
11.Section 101 (late payment interest on sums due to HMRC)...
11A.Section 102 (repayment interest on sums to be paid by...
11B.Part 2 of Schedule 54 (repayment interest: special provision as...
11C.Part 2A of Schedule 54 (repayment interest: VAT: special provision...
12.Section 108 (suspension of penalties during currency of agreement for...
PART 3 Modifications of secondary legislation
Anti-avoidance provisions: groups
Scope of the option, its duration, notification etc
21.Real estate elections: elections to opt to tax land subsequently acquired
24.Revocation of option: lapse of 6 years since having a relevant interest
25.Revocation of option: lapse of more than 20 years since option had effect
26.Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
28.Pre-option exempt grants: requirement for prior permission before exercise of option to tax
30.Paragraph 28: purported exercise where prior permission not obtained
PART 2 RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
Face-value vouchers issued before 1 January 2019
VAT treatment of vouchers issued on or after 1 January 2019
Constitution and procedure of tribunals
Transitional provisions and savings
General provisions (1) The continuity of the law relating to VAT shall...
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