Value Added Tax Act 1994

Change in rate of VAT etc. and disclosure of information U.K.

88 Supplies spanning change of rate etc. U.K.

(1) This section applies where there is a change in the rate of VAT in force under section 2[F1 or 29A] or in the descriptions of exempt[F2 , zero-rated or reduced-rate] supplies or exempt[F2 , zero-rated or reduced-rate] acquisitions.

(2) Where—

(a) a supply affected by the change would, apart from section 6(4), (5), (6) or (10), be treated under section 6(2) or (3) as made wholly or partly at a time when it would not have been affected by the change; or

(b) a supply not so affected would apart from section 6(4), (5), (6) or (10) be treated under section 6(2) or (3) as made wholly or partly at a time when it would have been so affected,

the rate at which VAT is chargeable on the supply, or any question whether it is zero-rated or exempt[F3 or a reduced-rate supply], shall if the person making it so elects be determined without regard to section 6(4), (5), (6) or (10).

(3) Any power to make regulations under this Act with respect to the time when a supply is to be treated as taking place shall include power to provide for this section to apply as if the references in subsection (2) above to section 6(4), (5), (6) or (10) included references to specified provisions of the regulations.

(4) Where—

(a) any acquisition of goods from another member State which is affected by the change would not have been affected (in whole or in part) if it had been treated as taking place at the time of the event which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; or

(b) any acquisition of goods from another member State which is not so affected would have been affected (in whole or in part) if it had been treated as taking place at the time of that event,

the rate at which VAT is chargeable on the acquisition, or any question whether it is zero-rated or exempt[F4 or a reduced-rate acquisition], shall, if the person making the acquisition so elects, be determined as at the time of that event.

(5) Regulations under [F5 paragraph 2A] of Schedule 11 may make provision for the replacement or correction of any VAT invoice which—

(a) relates to a supply in respect of which an election is made under this section, but

(b) was issued before the election was made.

(6) No election may be made under this section in respect of a supply to which [F6 paragraph 7 of Schedule 4 or paragraph 2B(4) of Schedule 11] applies.

(7) References in this section to an acquisition being zero-rated are references to an acquisition of goods from another member State being one in relation to which section 30(3) provides for no VAT to be chargeable.

F7 (8) References in this section—

(a) to a supply being a reduced-rate supply, or

(b) to an acquisition being a reduced-rate acquisition,

are references to a supply, or (as the case may be) an acquisition, being one on which VAT is charged at the rate in force under section 29A.

Textual Amendments

F1 Words in s. 88(1) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(2)(a)

F2 Words in s. 88(1) substituted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(2)(b)

F3 Words in s. 88(2) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(3)

F4 Words in s. 88(4) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(4)

F5 Words in s. 88(5) substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(4)(c)(i)(5); S.I. 2003/3043, art. 2

F6 Words in s. 88(6) substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(4)(c)(ii)(5); S.I. 2003/3043, art. 2

F7 S. 88(8) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(5)

Modifications etc. (not altering text)

C1 S. 88(2) modified (20.10.1995) by S.I. 1995/2518, reg. 95

89 Adjustments of contracts on changes in VAT. U.K.

(1) Where, after the making of a contract for the supply of goods or services and before the goods or services are supplied, there is a change in the VAT charged on the supply, then, unless the contract otherwise provided, there shall be added to or deducted from the consideration for the supply an amount equal to the change.

(2) Subsection (1) above shall apply in relation to a tenancy or lease as it applies in relation to a contract except that a term of a tenancy or lease shall not be taken to provide that the rule contained in that subsection is not to apply in the case of the tenancy or lease if the term does not specifically to VAT or this section.

(3) References in this section to a change in the VAT charged on a supply include references to a change to or from no VAT being charged on the supply (including a change attributable to the making of an [F8 option to tax any land under Part 1 of Schedule 10]).

Textual Amendments

F8 Words in s. 89(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 2 (with Sch. 2)

90 Failure of resolution under Provisional Collection of Taxes Act 1968. U.K.

(1) Where—

(a) by virtue of a resolution having effect under the M1 Provisional Collection of Taxes Act 1968 VAT has been paid at a rate specified in the resolution on the supply of any goods or services by reference to a value determined under section 19(2) or on the acquisition of goods from another member State by reference to a value determined under section 20(3), and

(b) by virtue of section 1(6) or (7) or 5(3) of that Act any of that VAT is repayable in consequence of the restoration in relation to that supply or acquisition of a lower rate,

the amount repayable shall be the difference between the VAT paid by reference to that value at the rate specified in the resolution and the VAT that would have been payable by reference to that value at the lower rate.

(2) Where—

(a) by virtue of such a resolution VAT is chargeable at a rate specified in the resolution on the supply of any goods or services by reference to a value determined under section 19(2) or on the acquisition of goods from another member State by reference to a value determined under section 20(3), but

(b) before the VAT is paid it ceases to be chargeable at that rate in consequence of the restoration in relation to that supply or acquisition of a lower rate,

the VAT chargeable at the lower rate shall be charged by reference to the same value as that by reference to which VAT would have been chargeable at the rate specified in the resolution.

(3) The VAT that may be credited as input tax under section 25 or refunded under section 33, [F9 33A,] [F10 33B,] [F11 33C,] 35 or 40 does not include VAT that has been repaid by virtue of any of the provisions mentioned in subsection (1)(b) above or that would be repayable by virtue of any of those provisions if it had been paid.

Textual Amendments

F9 Word in s. 90(3) inserted (11.5.2001 for specified purposes, 1.9.2001 in so far as not already in force) by 2001 c. 9, s. 98(8)(10)(11)

F10 Word in s. 90(3) inserted (with effect in accordance with s. 76(5) of the amending Act) by Finance Act 2011 (c. 11), s. 76(3)

F11 Word in s. 90(3) inserted (with effect in accordance with s. 66(5) of the amending Act) by Finance Act 2015 (c. 11), s. 66(3)

Marginal Citations

M1 1968 c. 2.

91 Disclosure of information for statistical purposes. U.K.

(1) For the purpose of the compilation or maintenance by the Department of Trade and Industry or the [F12 Statistics Board] of a central register of businesses, or for the purpose of any statistical survey conducted or to be conducted by that Department [F13 or Board], the Commissioners or an authorised officer of the Commissioners may disclose to an authorised officer of that Department [F13 or Board] particulars of the following descriptions obtained or recorded by them in pursuance of this Act—

(a) numbers allocated by the Commissioners on the registration of persons under this Act and reference numbers for members of a group;

(b) names, trading styles and addresses of persons so registered or of members of groups and status and trade classifications of businesses; and

(c) actual or estimated value of supplies.

(2) Subject to subsection (3) below, no information obtained by virtue of this section by an officer of the Department of Trade and Industry or the [F14 Statistics Board] may be disclosed except to an officer of a Government department (including a Northern Ireland department) [F15 or to a member of the staff of the Scottish Administration] for the purpose for which the information was obtained, or for a like purpose.

(3) Subsection (2) above does not prevent the disclosure—

(a) of any information in the form of a summary so framed as not to enable particulars to be identified as particulars relating to a particular person or to the business carried on by a particular person; or

(b) with the consent of any person, of any information enabling particulars to be identified as particulars relating only to him or to a business carried on by him.

(4) If any person who has obtained any information by virtue of this section discloses it in contravention of this section he shall be liable—

(a) on summary conviction to a fine not exceeding the statutory maximum; and

(b) on conviction on indictment to imprisonment for a term not exceeding 2 years or to a fine of any amount or to both.

(5) In this section, references to the Department of Trade and Industry or the [F16 Statistics Board] include references to any Northern Ireland department [F17 or to any part of the Scottish Administration] carrying out similar functions.

Textual Amendments

F12 Words in s. 91(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(2)(a); S.I. 2008/839, art. 2

F13 Words in s. 91(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(2)(b); S.I. 2008/839, art. 2

F14 Words in s. 91(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(3); S.I. 2008/839, art. 2

F15 Words in s. 91(2) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(2)(a); S.I. 1998/3178, art. 3

F16 Words in s. 91(5) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(3); S.I. 2008/839, art. 2

F17 Words in s. 91(5) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(2)(b); S.I. 1998/3178, art. 3