Value Added Tax Act 1994
Value Added Tax Act 1994 (1994 c. 23)
- Value Added Tax Act 1994 (1994 c. 23)
- Part I The charge to tax
- Imposition and rate of VAT
- 1 Value added tax.
- 2 Rate of VAT.
- 3 Taxable persons and registration.
- 3A Supplies of electronic, telecommunication and broadcasting services: special accounting schemes
- Supply of goods or services in the United Kingdom
- 4 Scope of VAT on taxable supplies.
- 5 Meaning of supply: alteration by Treasury order.
- 5A Supplies of goods facilitated by online marketplaces: deemed supply
- 6 Time of supply.
- 7 Place of supply of goods.
- 7AA Reverse charge on goods supplied from abroad
- 7A Place of supply of services
- 8 Reverse charge on supplies received from abroad.
- 9 Place where supplier or recipient of services belongs.
- 9A Reverse charge on gas , electricity, heat or cooling...
- Acquisition of goods from member States
- 10 Scope of VAT on acquisitions from member States.
- 11 Meaning of acquisition of goods from another member State.
- 12 Time of acquisition.
- 13 Place of acquisition.
- 14 Acquisitions from persons belonging in other member States.
- Goods supplied between the UK and member States under call-off stock arrangements
- 14A Call-off stock arrangements
- Importation of goods ...
- 15 Meaning of “importation of goods” into the United Kingdom
- 16 Application of customs enactments
- 16A Postal packets
- 17 Free zone regulations.
- Goods subject to a warehousing regime
- 18 Place and time of ... supply.
- 18A Fiscal warehousing.
- 18B Fiscally warehoused goods: relief.
- 18C Warehouses and fiscal warehouses: services.
- 18D Removal from warehousing: accountability.
- 18E Deficiency in fiscally warehoused goods.
- 18F Sections 18A to 18E: supplementary.
- Determination of value
- 19 Value of supply of goods or services.
- 20 Valuation of acquisitions from other member States.
- 21 Value of imported goods.
- 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 23 Value of supplies involving relevant machine games
- 23A Meaning of “relevant machine game”
- Payment of VAT by taxable persons
- 24 Input tax and output tax.
- 25 Payment by reference to accounting periods and credit for input tax against output tax.
- 26 Input tax allowable under section 25.
- 26A Disallowance of input tax where consideration not paid
- 26AA Disapplication of disallowance under section 26A in insolvency
- 26AB Adjustment of output tax in respect of supplies under section 55A
- 26B Flat-rate scheme
- 27 Goods imported for private purposes.
- 28 Payments on account of VAT.
- 29 Invoices provided by recipients of goods or services.
- Part II Reliefs, exemptions and repayments
- Reliefs etc. generally available
- 29A Reduced rate
- 30 Zero-rating.
- 31 Exempt supplies ....
- 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 33 Refunds of VAT in certain cases.
- 33A Refunds of VAT to museums and galleries
- 33B Refunds of VAT to Academies
- 33C Refunds of VAT to charities within section 33D
- 33D Charities to which section 33C applies
- Palliative care charities
- Air ambulance charities
- Search and rescue charities
- Medical courier charities
- 33E Power to extend refunds of VAT to other persons
- 34 Capital goods.
- 35 Refund of VAT to persons constructing certain buildings.
- 36 Bad debts.
- Acquisitions
- 36A Relief from VAT on acquisition if importation would attract relief
- Imports, overseas businesses etc
- 37 VAT on importation of goods: reliefs etc
- 38 Importation of goods by taxable persons.
- 39 Repayment of VAT to those in business overseas.
- 39A Applications for forwarding of VAT repayment claims to other member States
- 40 Refunds in relation to new means of transport supplied to other member States.
- Part III Application of Act in particular cases
- 40A Northern Ireland Protocol
- 41 Application to the Crown.
- 41A Supply of goods or services by public bodies
- 42 Local authorities.
- 43 Groups of companies.
- 43A Groups: eligibility.
- 43AZA Section 43A: control test
- 43AA Power to alter eligibility for grouping
- 43B Groups: applications.
- 43C Groups: termination of membership.
- 43D Groups: duplication
- 44 Supplies to groups.
- 45 Partnerships.
- 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
- 47 Agents etc.
- 48 VAT representatives and security.
- 49 Transfers of going concerns.
- 50 Terminal markets.
- 50A Margin schemes.
- 50B Margin schemes and export or removal of goods
- 51 Buildings and land.
- 51B Face-value vouchers issued before 1 January 2019
- 51C Vouchers issued on or after 1 January 2019
- 51D Postage stamps issued on or after 1 January 2019
- 52 Trading stamp schemes.
- 53 Tour operators.
- 54 Farmers etc.
- 55 Customers to account for tax on supplies of gold etc.
- 55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
- 55B Deposit schemes: designation
- 55C Deposit schemes: value of supply
- 55D Deposit schemes: liability to account for VAT on deposit amounts
- 56 Fuel for private use.
- 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
- General administrative provisions
- 58 General provisions relating to the administration and collection of VAT.
- 58ZA International VAT arrangements
- Disclosure of avoidance schemes
- 58A Disclosure of avoidance schemes
- 58B Payment by cheque
- Default surcharges and other penalties and criminal offences
- 59 The default surcharge.
- 59A Default surcharge: payments on account.
- 59B Relationship between sections 59 and 59A.
- 60 VAT evasion: conduct involving dishonesty.
- 61 VAT evasion: liability of directors etc.
- 62 Incorrect certificates as to zero-rating etc.
- 63 Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
- 64 Repeated misdeclarations.
- 65 Inaccuracies in section 55A statements
- 66 Failure to submit section 55A statement
- 67 Failure to notify and unauthorised issue of invoices.
- 67A Breach of controlled goods agreement
- 68 Breaches of walking possession agreements.
- 69 Breaches of regulatory provisions.
- 69A Breach of record-keeping requirements etc. in relation to transactions in gold.
- 69B Breach of record-keeping requirements imposed by directions
- 69C Transactions connected with VAT fraud
- 69D Penalties under section 69C: officers' liability
- 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.
- 71 Construction of sections 5960 to 70.
- 72 Offences.
- Assessments of VAT and other payments due
- 73 Failure to make returns etc.
- 74 Interest on VAT recovered or recoverable by assessment.
- 75 Assessments in cases of acquisitions of certain goods by non-taxable persons.
- 76 Assessment of amounts due by way of penalty, interest or surchargepenalty ....
- 76A Section 76: cases involving special accounting schemes
- 77 Assessments: time limits and supplementary assessments.
- 77ZA Late payment interest on amounts of VAT due
- Liability for unpaid VAT of another
- 77A Joint and several liability of traders in supply chain where tax unpaid
- Online marketplaces
- 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
- 77E Display of VAT registration numbers
- Liability of operators of online marketplaces for VAT in cases of deemed supply
- 77F Exception from liability under section 5A
- Interest, repayment supplements etc. payable by Commissioners
- 78 Interest in certain cases of official error.
- 78A Assessment for interest overpayments.
- 79 Repayment supplement in respect of certain delayed payments or refunds.
- 80 Credit for, or repayment of, overstated or overpaid VAT
- 80A Arrangements for reimbursing customers.
- 80B Assessments of amounts due under section 80A arrangements.
- 80C Assessed amounts of overpayments etc deemed to be amounts of VAT
- 81 Interest given by way of credit and set-off of credits.
- Part V Reviews and Appeals
- 82 Meaning of “tribunal”
- 83 Appeals.
- 83A Offer of review
- 83B Right to require review
- 83C Review by HMRC
- 83D Extensions of time
- 83E Review out of time
- 83F Nature of review etc
- 83FA Nature of review: penalties under Schedule 24 to FA 2021
- 83FB Effect of conclusions of review: penalties under Schedule 24 to FA 2021
- 83G Bringing of appeals
- 84 Further provisions relating to appeals.
- 85 Settling appeals by agreement.
- 85A Payment of tax on determination of appeal
- 85B Payment of tax where there is a further appeal
- 86 Appeals to Court of Appeal.
- 87 Enforcement of registered or recorded tribunal decisions etc.
- Part VI Supplementary provisions
- Change in rate of VATetc. and disclosure of information
- 88 Supplies spanning change of rate etc.
- 89 Adjustments of contracts on changes in VAT.
- 90 Failure of resolution under Provisional Collection of Taxes Act 1968.
- 91 Disclosure of information for statistical purposes.
- Interpretative provisions
- 92 Taxation under the laws of other member States etc.
- 93 Territories included in references to other member States etc.
- 94 Meaning of “business” etc.
- 95 Meaning of “new means of transport”.
- 95A Meaning of “online marketplace” and “operator” etc
- 96 Other interpretative provisions.
- Supplementary provisions
- 97 Orders, rules and regulations.
- 97A Place of supply orders: transitional provision.
- 98 Service of notices.
- 99 Refund of VAT to Government of Northern Ireland.
- 100 Savings and transitional provisions, consequential amendments and repeals.
- 101 Commencement and extent.
- 102 Short title.
- SCHEDULES
- SCHEDULE A1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- The supplies
- Interpretation
- Interpretation of paragraph 1(5)
- Interpretation of paragraph 1(6): introductory
- Interpretation of paragraph 1(6): meaning of “qualifying conversion”
- Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
- Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
- Interpretation of paragraph 1(6): meaning of “special residential conversion”
- Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
- Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
- Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
- Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
- Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
- Interpretation of paragraph 1(7): introductory
- Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
- Paragraph 1(7) only applies if planning consent and building control approval obtained
- Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
- Interpretation of paragraph 1(6) and (7): meaning of “building materials”
- SCHEDULE 1 Registration in respect of taxable supplies : UK establishment
- Liability to be registered
- Notification of liability and registration
- Entitlement to be registered
- Notification of end of liability or entitlement etc
- Cancellation of registration
- Exemption from registration
- Power to vary specified sums by order
- Supplementary
- SCHEDULE 1A Registration in respect of taxable supplies: non-uk establishment
- Liability to be registered
- Notification of liability and registration
- Notification of end of liability
- Cancellation of registration
- Exemption from registration
- Supplementary
- SCHEDULE 2 Registration in respect of supplies from other member States
- Liability to be registered
- Notification of liability and registration
- Request to be registered
- Notification of matters affecting continuance of registration
- Cancellation of registration
- Conditions of cancellation
- Power to vary specified sums by order
- Supplementary
- SCHEDULE 3 Registration in respect of acquisitions from other member States
- Liability to be registered
- Notification of liability and registration
- Entitlement to be registered etc
- Notification of matters affecting continuance of registration
- Cancellation of registration
- Conditions of cancellation
- Exemption from registration
- Power to vary specified sums by order
- Supplementary
- SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
- Liability to be registered
- Notification of liability and registration
- Notification of end of liability
- Cancellation of registration
- Exemption from registration
- Supplementary
- SCHEDULE 3B Electronic, telecommunication and broadcasting services: non-union scheme
- SCHEDULE 3BA Electronic, telecommunication and broadcasting services: Union scheme
- SCHEDULE 4 Matters to be treated as supply of goods or services
- SCHEDULE 4A Place of supply of services: special rules
- Part 1 General exceptions
- Services relating to land
- Passenger transport
- Hiring of means of transport
- Cultural, educational and entertainment services etc
- Restaurant and catering services...
- ...
- Hiring of goods
- ...broadcasting services
- Part 2 Exceptions relating to supplies made to relevant business person
- Electronically-supplied services
- Admission to cultural, educational and entertainment activities etc
- Transport of goods
- Ancillary transport services
- Repair services: contracts of insurance
- Telecommunication services
- Part 3 Exceptions relating to supplies not made to relevant business person
- Intermediaries
- Transport of goods...
- ...
- Ancillary transport services
- Long-term hiring of means of transport
- Valuation services etc
- Cultural, educational and entertainment services etc
- Electronically supplied, telecommunication and broadcasting services
- Other services provided to recipient belonging outside United Kingdom and the Isle of Man
- SCHEDULE 4B Call-off stock arrangements
- SCHEDULE 5 Services supplied where received
- SCHEDULE 5A Goods Eligible to be Fiscally Warehoused
- SCHEDULE 6 Valuation: special cases
- Part 1 Valuation of supplies of fuel for private use
- Option for valuation on flat-rate basis
- Interpretation
- Part 2 Other Provisions
- SCHEDULE 7 Valuation of acquisitions from other member states: special cases
- SCHEDULE 7A CHARGE AT REDUCED RATE
- Part 1 INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
- Part 2 THE GROUPS
- Matters included or not included in the supplies
- Meaning of “fuel oil”, “gas oil” and “kerosene”
- Meaning of “qualifying use”
- Supplies only partly for qualifying use
- Supplies deemed to be for domestic use
- Other supplies that are for domestic use
- Interpretation of paragraph 6
- ...
- Meaning of “energy-saving materials”
- Installation of heat pumps
- Meaning of “residential accommodation”
- Meaning of “use for a relevant charitable purpose”
- Meaning of “use for a relevant charitable purpose”
- ...
- ...
- Meaning of “relevant supplies”
- Supply only included so far as grant-funded
- Meaning of “relevant scheme”
- Apportionment of grants that also cover other supplies
- Meaning of “heating appliances”
- Meaning of “central heating system”
- Meaning of “renewable source heating system”
- Meaning of “qualifying security goods”
- Meaning of “qualifying person”
- Meaning of “children’s car seats”
- Meaning of “safety seat”
- Meaning of “related base unit”
- Meaning of “related wheeled framework”
- Meaning of “booster seat”
- Meaning of “booster cushion”
- Supplies only partly within item 1
- Meaning of “qualifying conversion”
- Meaning of “changed number of dwellings conversion”
- Meaning of “single household dwelling” and “multiple occupancy dwelling”
- Meaning of “house in multiple occupation conversion”
- Meaning of “use for a relevant residential purpose”
- Meaning of “special residential conversion”
- Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
- “Qualifying conversion” includes related garage works
- Conversion not “qualifying” if planning consent and building control approval not obtained
- Meaning of “supply of qualifying services”
- Meaning of “building materials”
- Supplies only partly within item 1
- Meaning of “alteration” and “qualifying residential premises”
- Items 1 and 2 only apply where premises have been empty for at least 2 years
- Items 1 and 2 apply to related garage works
- Items 1 and 2 only apply if planning consent and building control approval obtained
- Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
- Meaning of “supply of qualifying services”
- Meaning of “building materials”
- GROUP 12 CARAVANS
- Item No
- GROUP 13 CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
- SCHEDULE 8 Zero-rating
- Part I Index to zero-rated supplies of goods and services
- Part II The Groups
- General items
- Item No.
- Excepted items
- Item No.
- Items overriding the exceptions
- Item No.
- Notes:
- Item No.
- Item No.
- Notes
- Item No.
- Item No.
- Notes:
- Item No.
- Notes:
- Item No.
- Notes:
- Item No.
- Note:
- Item No.
- Notes:
- Item No.
- Item No.
- Notes:
- Item No.
- Notes:
- Notes:
- Notes:
- Item No.
- Notes:
- Item No.
- Item No.
- GROUP 21 ONLINE MARKETPLACES (DEEMED SUPPLY)
- Item No.
- GROUP 22 FREE ZONES
- Item No
- GROUP 23 INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027
- Item No
- Meaning of “energy-saving materials”
- Meaning of “residential accommodation”
- Meaning of “relevant supplies”
- Installation of heat pumps
- Meaning of “use for a relevant charitable purpose”
- SCHEDULE 9 Exemptions
- Part I Index to exempt supplies of goods and services
- Part II The Groups
- Item No.
- Notes:
- Notes:
- Item No
- Notes:
- Item No.
- Notes:
- Item No.
- Notes:
- Item No.
- Notes:
- Item No.
- Notes:
- Item No.
- Item No.
- Note:
- Item No.
- Notes:
- Item No.
- Item No.
- Notes:
- Notes:
- Item No.
- Item No.
- Notes:
- Item No.
- Notes:
- Item No
- Part 3 Exceptions
- SCHEDULE 9ZA VAT on acquisitions in Northern Ireland from member States
- PART 1 Charge to VAT for acquisitions in Northern Ireland from member States
- Charge to VAT
- Scope of NI acquisition VAT
- Meaning of acquisition of goods from a member State
- Time of acquisition
- Place of acquisition
- Acquisitions from persons belonging in member States
- Identification of persons for the purposes of VAT in Northern Ireland
- PART 2 Valuation of acquisitions
- Valuation of acquisitions from member States
- Transactions below market value
- Value where goods subject to excise duty etc
- Transfer or disposal for no consideration
- Foreign currency transactions
- Meaning of “relevant transaction” and “relevant time”
- PART 3 Payment of NI acquisition VAT by taxable persons
- Input tax and output tax
- Payment of NI acquisition VAT
- PART 4 Reliefs etc
- Reduced rate
- Zero-rating and exempt acquisitions
- Refunds and reliefs
- Refund of NI acquisition VAT to persons constructing certain buildings
- Refunds in relation to new means of transport supplied to member States
- PART 5 Application of Act to acquisitions in particular cases
- Crown application
- Groups of companies
- Partnerships
- Unincorporated bodies, personal representative etc
- Agents
- VAT representatives
- Margin schemes
- PART 6 Administration, collection and enforcement
- Breaches of regulatory provisions
- Offences
- Failure to make returns
- Interest on VAT
- Assessment in cases of acquisitions of certain goods by non-taxable persons
- Assessment of amounts due
- Credit for, or repayment of, overstated or overpaid VAT
- PART 7 Appeals and supplementary provision
- Appeals
- Supplies spanning change of rate etc
- Failure of resolution under Provisional Collection of Taxes Act 1968
- Refund of VAT to Government of Northern Ireland
- PART 8 Registration in respect of acquisitions from member States
- Liability to be registered
- Notification of liability and registration
- Entitlement to be registered etc
- Notification of matters affecting continuance of registration
- Cancellation of registration
- Exemption from registration
- Power to vary specified sums by regulations
- Notifications
- Meaning of relevant acquisition
- PART 9 Registration in respect of distance sales from the EU to Northern Ireland
- Liability to be registered
- Notification of liability and registration
- Request to be registered
- Notification of matters affecting continuance of registration
- Cancellation of registration
- Power to vary specified sums by regulations
- Notifications
- Meaning of relevant supply
- PART 10 Call-off stock arrangements
- Where this Part of this Schedule applies
- Removal of the goods not to be treated as a supply
- Goods transferred to the customer within 12 months of arrival
- Relevant event occurs within 12 months of arrival
- Goods not transferred and no relevant event occurs within 12 months of arrival
- Exception to paragraphs 60 and 61: goods returned to origin territory
- Meaning of “relevant event”
- Record keeping by the supplier
- Record keeping by the customer
- PART 11 Modification of other Schedules
- Registration in respect of taxable supplies: UK establishment (Schedule 1)
- Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)
- Registration: disposals of assets where repayment is claimed (Schedule 3A)
- Valuation of supplies: special cases (Schedule 6)
- Zero-rating (Schedule 8)
- Exempt supplies (Schedule 9)
- Avoidance (Schedules 9A and 11A)
- Accounting for VAT and payment of VAT (Schedule 11)
- Administration, collection and enforcement (Schedule 11)
- PART 12 Modification of other Acts
- Diplomatic privileges etc
- Customs and Excise Duties (General Reliefs) Act 1979
- Vehicle Excise and Registration Act 1994
- Finance Act 2008
- Finance Act 2016
- Finance (No. 2) Act 2017
- PART 13 Interpretive provisions
- Taxation under the laws of member States etc
- Territories included in references to member States etc
- Meaning of “new means of transport”
- VAT charged in a member State
- SCHEDULE 9ZB Goods removed to or from Northern Ireland and supply rules
- PART 1 Importations
- Importations
- Valuation of imports
- PART 2 Movements between Northern Ireland and Great Britain
- Movements between Northern Ireland and Great Britain
- Liability for VAT on movements between Great Britain and Northern Ireland
- Valuation of goods removed from Northern Ireland to Great Britain
- Relief for qualifying Northern Ireland goods
- Zero-rating of supplies made before declaration on removal
- PART 3 Modifications in relation to exports
- Movements of goods by charities
- Goods exported from Northern Ireland
- Zero-rating regulations
- Zero-rating of supply of exported goods let on hire
- Application of section 30(10)
- Relief from VAT on importation of goods
- Schedule 8: modifications to Group 13 and 15
- PART 4 Warehouses
- Modification of sections 18 and 18A
- Place and time of supply: Northern Ireland warehouses
- Northern Ireland fiscal warehouses
- Conversion of relevant fiscal warehouses etc
- Northern Ireland fiscal warehouses: relief
- Modification of section 18B
- Northern Ireland warehouses and fiscal warehouses: services
- Removal from warehousing: accountability
- Deficiency in Northern Ireland fiscally warehoused goods
- Incorrect Northern Ireland fiscal warehousing certificates
- Supplementary provision
- Modification of other provisions
- PART 5 Rules relating to particular supplies
- Supplies of gas, electricity or heat
- Time of supply involving both a supply and an acquisition
- Distance selling between EU and Northern Ireland: place of supply
- Removal of business assets to be treated as a supply of goods
- Application of section 43 (company groups) to goods in Northern Ireland
- Partially exempt supplies
- Movement of own goods from Great Britain to Northern Ireland for non-business purposes
- PART 6 Northern Ireland and the Isle of Man
- Application of Part 2 of this Schedule
- Modifications in relation to exports: goods removed to Isle of Man
- Warehouses
- Extent
- PART 7 Supplies from a member State to Great Britain via Northern Ireland: registration
- SCHEDULE 9ZC Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
- PART 1 Modification of this Act
- PART 2 Modification of the Value Added Tax (Imported Goods) Relief Order 1984
- PART 2A Modification of the Value Added Tax Regulations 1995
- PART 3 Registration
- Liability to be registered
- Notification of liability and registration
- Entitlement to be registered etc
- Notification of matters affecting continuance of registration
- Cancellation of registration
- Notifications
- Meaning of relevant supply
- Modification of the Finance Act 2008
- SCHEDULE 9ZD Distance selling of goods from Northern Ireland: special accounting scheme
- PART 1 Introduction
- Overview
- “Scheme supply”
- PART 2 Registration
- The register
- Persons who may be registered
- Becoming registered
- Date on which registration takes effect
- Further provision about registration
- Notification of changes etc
- Cancellation of registration
- PART 3 Liability, returns, payment etc
- Liability to pay ... VAT to Commissioners
- OSS scheme returns
- OSS scheme returns: further requirements
- Payment
- Availability of records
- Amounts required to be paid to member States
- Persons registered under the OSS scheme who are also registered under this Act
- PART 4 Persons registered under non-UK special accounting schemes
- Meaning of “a non-UK scheme”
- Exemption from requirement to register under this Act
- De-registration
- Scheme participants who are also registered under this Act
- Value of supplies to connected persons
- Refund of VAT on supplies of goods and services supplied to scheme participant
- Availability of records
- PART 5 Collection of ...UK VAT
- Assessments: general modifications of section 73
- Assessments in connection with increase in consideration: modifications
- Assessments: consequential modifications
- Deemed amendments of ... returns
- Interest on VAT: “reckonable date”
- Default surcharge: notice of special surcharge period
- Further default after service of notice
- Default surcharge: exceptions for reasonable excuse etc
- Interest in certain cases of official error
- Overpayments
- Overpayments: supplementary
- Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation
- Bad debts
- Penalties for errors: disclosure
- Set-offs
- PART 6 Appeals
- PART 7 Interpretation
- SCHEDULE 9ZE Distance selling of goods imported to Northern Ireland: special accounting scheme
- PART 1 Introduction
- Overview
- Qualifying supplies of goods
- PART 2 Registration
- The register
- Persons who may be registered
- Becoming registered
- Date on which registration takes effect
- Further provision about registration
- Notification of changes etc
- Cancellation of registration
- PART 3 Liability, returns, payment etc
- Liability to pay VAT to Commissioners
- IOSS scheme returns
- IOSS scheme returns: further requirements
- Payment
- Availability of records : persons registered under the IOSS scheme
- Amounts required to be paid to member States
- PART 4 Collection etc of UK VAT
- Assessments: general modifications of section 73
- Assessments in connection with increase in consideration: modifications
- Assessments: consequential modifications
- Deemed amendments of relevant special scheme returns
- Interest on VAT: “reckonable date”
- Default surcharge: notice of special surcharge period
- Further default after service of notice
- Default surcharge: exceptions for reasonable excuse etc
- Interest in certain cases of official error
- Overpayments
- Overpayments: supplementary
- Increase or decrease in consideration for a supply
- Bad debts
- Penalties for errors: disclosure
- Set-offs
- Availability of records: participants in a special scheme (other than the IOSS scheme)
- PART 5 IOSS representatives
- Eligibility and representation
- Register
- Duties and obligations
- PART 6 Supplementary provision
- Registration under this Act
- De-registration
- Scheme participants who are also registered under this Act
- No VAT chargeable on supplies by special scheme participants not registered for VAT
- No import VAT chargeable on qualifying supplies of goods
- Time and place of supply of goods
- Place of supply of goods: supplies facilitated by online marketplaces
- VAT representatives
- Refund of UK VAT
- PART 7 Appeals
- Appeals
- PART 8 Interpretation
- Interpretation
- SCHEDULE 9ZF Modifications etc in connection with Schedules 9ZD and 9ZE
- PART 1 Modifications of this Act
- PART 2 Modifications etc of other Acts
- Finance Act 2007
- Finance Act 2009
- Taxation (Cross-border Trade) Act 2018
- Finance Act 2021
- PART 3 Modifications of secondary legislation
- Value Added Tax Regulations 1995
- SCHEDULE 9A Anti-avoidance provisions: groups
- Power to give directions
- Restrictions on giving directions
- Form of directions under Schedule
- Time limit on directions
- Manner of giving directions
- Assessment in consequence of a direction
- Interpretation of Schedule etc.
- SCHEDULE 10 BUILDINGS AND LAND
- PART 1 THE OPTION TO TAX LAND
- Introduction
- Overview of the option to tax
- The option to tax
- Effect of the option to tax: exempt supplies become taxable
- Meaning of “relevant associate”
- Permission for a body corporate to cease to be a relevant associate of the opter
- Exclusions from effect of option to tax
- Dwellings designed or adapted, and intended for use, as dwelling etc
- Conversion of buildings for use as dwelling etc
- Charities
- Residential caravans
- Residential houseboats
- Relevant housing associations
- Grant to individual for construction of dwelling
- Anti-avoidance
- Developers of exempt land
- Meaning of grants made by a developer
- Meaning of “development financier”
- Meaning of “exempt land”: basic definition
- Meaning of “exempt land”: the building occupation conditions
- Meaning of “exempt land”: eligible purposes
- Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
- Scope of the option, its duration, notification etc
- Scope of the option
- The day from which the option has effect
- Requirement to notify the option
- Real estate elections: elections to opt to tax land subsequently acquired
- Real estate elections: supplementary
- Revocation of option: the “cooling off” period
- Revocation of option: lapse of 6 years since having a relevant interest
- Revocation of option: lapse of more than 20 years since option had effect
- Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
- Exclusion of new building from effect of an option
- Pre-option exempt grants: requirement for prior permission before exercise of option to tax
- Paragraph 28: application for prior permission
- Paragraph 28: purported exercise where prior permission not obtained
- Supplementary provisions
- Timing of grant and supplies
- Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
- Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
- Other definitions etc
- PART 2 RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
- Introductory
- Disposal of interest or change of use following relevant zero-rated supply
- Charge to VAT
- Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
- Definitions
- PART 3 GENERAL
- Benefit of consideration for grant accruing to a person other than the grantor
- SCHEDULE 10A Face-value vouchers issued before 1 January 2019
- Meaning of “face-value voucher” etc
- Nature of supply
- Treatment of credit vouchers
- Treatment of retailer vouchers
- Treatment of postage stamps
- Treatment of other kinds of face-value voucher
- Vouchers supplied free with other goods or services
- Exclusion of single purpose vouchers
- Interpretation
- SCHEDULE 10B VAT treatment of vouchers issued on or after 1 January 2019
- Meaning of “voucher”
- Meaning of related expressions
- VAT treatment of vouchers: general rule
- Single purpose vouchers: special rules
- Multi-purpose vouchers: special rules
- Intermediaries
- Composite transactions
- SCHEDULE 11 Administration, collection and enforcement
- General
- Accounting for VAT... and payment of VAT
- VAT invoices
- Self-billed invoices
- Electronic communication and storage of VAT invoices etc
- Power to require security and production of evidence
- Recovery of VAT, etc
- Duty to keep records
- Furnishing of information and production of documents
- Power to take samples
- Power to require opening of machines on which relevant machine games are played
- Entry and search of premises and persons
- Order for access to recorded information etc.
- Procedure where documents etc. are removed
- Evidence by certificate, etc
- SCHEDULE 11A Disclosure of avoidance Schemes
- Interpretation
- Obtaining a tax advantage
- Meaning of “non-deductible tax”
- Designation by order of avoidance schemes
- Designation by order of provisions included in or associated with avoidance schemes
- Meaning of “notifiable scheme”
- Duty to notify Commissioners
- Exemptions from duty to notify under paragraph 6
- Power to exclude exemption
- Voluntary notification of avoidance scheme that is not designated scheme
- Penalty for failure to notify use of notifiable scheme
- Amount of penalty
- Penalty assessments
- Penalty assessments
- SCHEDULE 12 Constitution and procedure of tribunals
- Establishment of tribunals
- The President
- Sittings of tribunals
- Composition of tribunals
- Membership of tribunals
- Exemption from jury service
- Rules of procedure
- SCHEDULE 13 Transitional provisions and savings
- General provisions
- Validity of subordinate legislation
- Provisions related to the introduction of VAT
- Supply in accordance with pre-21.4.75 arrangements
- President, chairmen etc of tribunals
- Overseas suppliers accounting through their customers
- Supplies of fuel and power for domestic or charity use
- Group 4A Fuel and power for domestic or charity use
- Item No.
- Notes:
- Zero-rated supplies of goods and services
- Bad debt relief
- Supplies during construction of buildings and works
- Offences and Penalties
- Importation of goods
- Assessments
- Set-off of credits
- VAT tribunals
- Isle of Man
- SCHEDULE 14 Consequential amendments
- Diplomatic Privileges Act 1964 c.81
- Commonwealth Secretariat Act 1966 c.10
- Consular Relations Act 1968 c.18
- International Organisations Act 1968 c.48
- Diplomatic and other Privileges Act 1971 c.64
- Customs and Excise Management Act 1979 c.2
- Isle of Man Act 1979 c.58
- Insolvency Act 1986 c.45
- Bankruptcy (Scotland) Act 1985 c.66
- Income and Corporation Taxes Act 1988 c.1
- Capital Allowances Act 1990 c.1
- Tribunals and Inquiries Act 1992 c.53
- Finance Act 1994 c.9
- Vehicle Excise and Registration Act 1994 c.22
- SCHEDULE 15 Repeals
- Acts of Parliament
- Statutory Instruments
- TABLE OF DERIVATIONS
- Notes:
- Acts of Parliament
- Subordinate legislation
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