- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (05/12/2002)
- Gwreiddiol (Fel y'i Deddfwyd)
Value Added Tax Act 1994 is up to date with all changes known to be in force on or before 02 September 2024. There are changes that may be brought into force at a future date.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Part II Reliefs, exemptions and repayments
Part IV Administration, collection and enforcement
Default surcharges and other penalties and criminal offences
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 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
Matters to be treated as supply of goods or services
2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.The supply of any form of power, heat, refrigeration or...
4.The grant, assignment or surrender of a major interest in...
5.(1) Subject to sub-paragraph (2) below, where goods forming part...
9.(1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...
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...
7A.Telecommunications services, that is to say services relating to the...
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—...
3.(1) Where— (a) any goods whose supply involves their removal...
4.(1) Where goods or services are supplied for a consideration...
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
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...
8A.Supplies to a qualifying person of services of installing, maintaining...
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 3 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 any duty of excise specifically charged on...
4.Other beverages (including fruit juices and bottled waters) and syrups,...
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 handicapped 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, ship or aircraft...
6.Any services provided for— (a) the handling of ships or...
9.Any services supplied for or in connection with the surveying...
12.The supply of a designated travel service to be enjoyed...
13.Intra-Community transport services supplied in connection with the transport of...
Group 12— Drugs, medicines, aids for the handicapped, etc.
1A.The supply of any qualifying goods in accordance with a...
3.The supply to a handicapped 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 handicapped 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...
19.The supply to a handicapped person for domestic or his...
20.The supply of services necessarily performed by a control centre...
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,...
7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.The management of an authorised unit trust scheme or of...
10.The services of the authorised corporate director of an open-ended...
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
Anti-avoidance provisions: groups
Administration, collection and enforcement
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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