Value Added Tax Act 1994
Part I The charge to tax
Imposition and rate of VAT
1 Value added tax.
2 Rate of VAT.
3 Taxable persons and registration.
3ASupply of electronic services in member States: special accounting scheme
Supply of goods or services in the United Kingdom
4 Scope of VAT on taxable supplies.
5 Meaning of supply: alteration by Treasury order.
6 Time of supply.
7 Place of supply.
8 Reverse charge on supplies received from abroad.
9 Place where supplier or recipient of services belongs.
9AReverse charge on gas and electricity supplied by persons outside the United Kingdom
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.
Importation of goods from outside the member States
15 General provisions relating to imported goods.
16 Application of customs enactments.
17 Free zone regulations.
Goods subject to a warehousing regime
18 Place and time of acquisition or 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 Value of certain goods.
23 Gaming machines.
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
26ABAdjustment 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 and acquisitions.
32 Relief on supply of certain second-hand goods.
33 Refunds of VAT in certain cases.
33A Refunds of VAT to museums and galleries
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 Relief from VAT on importation of goods.
38 Importation of goods by taxable persons.
39 Repayment of VAT to those in business overseas.
40 Refunds in relation to new means of transport supplied to other member States.
Part III Application of Act in particular cases
41 Application to the Crown.
42 Local authorities.
43 Groups of companies.
43AGroups: eligibility.
43AAPower to alter eligibility for grouping
43B Groups: applications.
43C Groups: termination of membership.
43DGroups: duplication
44 Supplies to groups.
45 Partnerships.
46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
47 Agents etc.
48VAT representatives.
49 Transfers of going concerns.
50 Terminal markets.
50A Margin schemes.
51 Buildings and land.
51BFace-value vouchers
52 Trading stamp schemes.
53 Tour operators.
54 Farmers etc.
55 Customers to account for tax on supplies of gold etc.
55ACustomers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud
56 Fuel for private use.
57 Determination of consideration for fuel supplied for private use.
Part IV Administration, collection and enforcement
General administrative provisions
58 General provisions relating to the administration and collection of VAT.
Disclosure of avoidance schemes
58ADisclosure of avoidance schemes
58BPayment 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.
60VAT evasion: conduct involving dishonesty.
61VAT 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 EC sales statements or in statements relating to section 55A.
66 Failure to submit EC sales statement or statement relating to section 55A.
67 Failure to notify and unauthorised issue of invoices.
68 Breaches of walking possession agreements.
69 Breaches of regulatory provisions.
69A Breach of record-keeping requirements etc. in relation to transactions in gold.
69BBreach of record-keeping requirements imposed by directions
70 Mitigation of penalties under sections 60, 63, 64 and 67.
71 Construction of sections 59 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 surcharge.
77 Assessments: time limits and supplementary assessments.
Liability for unpaid VAT of another
77AJoint and several liability of traders in supply chain where tax unpaid
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.
81 Interest given by way of credit and set-off of credits.
Part VReviews and Appeals
82Meaning of “tribunal”
83 Appeals.
83AOffer of review
83BRight to require review
83CReview by HMRC
83DExtensions of time
83EReview out of time
83FNature of review etc
83GBringing of appeals
84 Further provisions relating to appeals.
85 Settling appeals by agreement.
85APayment of tax on determination of appeal
85BPayment 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 VAT etc. 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”.
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 Charge at Reduced Rate
The supplies
1(1) Subject to the following provisions of this Schedule, the...
Interpretation
2For 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...
5(1) For the purposes of this paragraph—
6(1) In paragraph 1(4) above “women’s sanitary protection products” means...
7Interpretation of paragraph 1(5)
8Interpretation of paragraph 1(6): introductory
9Interpretation of paragraph 1(6): meaning of “qualifying conversion”
10Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
11Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
12Interpretation of paragraph 1(6): meaning of “special residential conversion”
13Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
14Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
15Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
16Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
17Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
18Interpretation of paragraph 1(7): introductory
19Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
20Paragraph 1(7) only applies if planning consent and building control approval obtained
21Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
22Interpretation of paragraph 1(6) and (7): meaning of “building materials”
SCHEDULE 1 Registration in respect of taxable supplies
Liability to be registered
1(1) Subject to sub-paragraphs (3) to (7) below, a person...
1A(1) Paragraph 2 below is for the purpose of preventing...
2(1) Without prejudice to paragraph 1 above, if the Commissioners...
3A person who has become liable to be registered under...
4(1) Subject to sub-paragraph (2) below, a person who has...
Notification of liability and registration
5(1) A person who becomes liable to be registered by...
6(1) A person who becomes liable to be registered by...
7(1) A person who becomes liable to be registered by...
8Where a person becomes liable to be registered by virtue...
Entitlement to be registered
9Where a person who is not liable to be registered...
10(1) Where a person who is not liable to be...
Notification of end of liability or entitlement etc
11A person registered under paragraph 5, 6 or 9 above...
12A person registered under paragraph 10 above who—
Cancellation of registration
13(1) Subject to sub-paragraph (4) below, where a registered person...
Exemption from registration
14(1) Notwithstanding the preceding provisions of this Schedule, where a...
Power to vary specified sums by order
15The Treasury may by order substitute for any of the...
Supplementary
16The value of a supply of goods or services shall...
17Any notification required under this Schedule shall be made in...
18In this Schedule “registrable” means liable or entitled to be...
19References in this Schedule to supplies are references to supplies...
SCHEDULE 2 Registration in respect of supplies from other member States
Liability to be registered
1(1) A person who— (a) is not registered under this...
2(1) Subject to sub-paragraph (2) below, a person who has...
Notification of liability and registration
3(1) A person who becomes liable to be registered under...
Request to be registered
4(1) Where a person who is not liable to be...
Notification of matters affecting continuance of registration
5(1) Any person registered under this Schedule who ceases to...
Cancellation of registration
6(1) Subject to paragraph 7 below, where a person registered...
Conditions of cancellation
7(1) The Commissioners shall not, under paragraph 6(1) above, cancel...
Power to vary specified sums by order
8The Treasury may by order substitute for any of the...
Supplementary
9Any notification required under this Schedule shall be made in...
10For the purposes of this Schedule a supply of goods...
SCHEDULE 3 Registration in respect of acquisitions from other member States
Liability to be registered
1(1) A person who— (a) is not registered under this...
2(1) Subject to sub-paragraph (2) below, a person who has...
Notification of liability and registration
3(1) A person who becomes liable to be registered under...
Entitlement to be registered etc
4(1) Where a person who is not liable to be...
Notification of matters affecting continuance of registration
5(1) Any person registered under this Schedule who ceases to...
Cancellation of registration
6(1) Subject to paragraph 7 below, where a person registered...
Conditions of cancellation
7(1) The Commissioners shall not, under paragraph 6(1) above, cancel...
Exemption from registration
8(1) Notwithstanding the preceding provisions of this Schedule, where a...
Power to vary specified sums by order
9The Treasury may by order substitute for any of the...
Supplementary
10Any notification required under this Schedule shall be made in...
11For the purposes of this Schedule an acquisition of goods...
SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
Liability to be registered
1(1) A person who is not registered under this Act,...
2A person who has become liable to be registered under...
Notification of liability and registration
3(1) A person who becomes liable to be registered by...
4(1) A person who becomes liable to be registered by...
Notification of end of liability
5(1) Subject to sub-paragraph (2) below, a person registered under...
Cancellation of registration
6(1) Subject to sub-paragraph (3) below, where the Commissioners are...
Exemption from registration
7(1) Notwithstanding the preceding provisions of this Schedule, where a...
Supplementary
8Any notification required under this Schedule shall be made in...
9(1) For the purposes of this Schedule a supply of...
SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Part 1Registration
The register
1Persons registered under this Schedule are to be registered in...
Persons who may be registered
2(1) A person may be registered under this Schedule if...
Qualifying supplies
3In this Schedule, “ qualifying supply ” means a supply...
Registration request
4(1) If a person— (a) satisfies the Commissioners that the...
Date on which registration takes effect
5(1) Where a person is registered under this Schedule, his...
Registration number
6On registering a person under this Schedule, the Commissioners must—...
Obligation to notify changes
7(1) A person who has made a registration request must...
Cancellation of registration
8(1) The Commissioners must cancel a person’s registration under this...
Registration after cancellation for persistent default
9(1) The Commissioners— (a) are not required by paragraph 4(1)...
Part 2 Obligations following registration, etc
Liability for VAT
10(1) A person is liable to pay VAT under and...
Obligation to submit special accounting returns
11(1) A person who is, or has been, registered under...
Further obligations with respect to special accounting returns
12(1) A special accounting return must set out in sterling...
Payment of VAT
13(1) A person who is required to submit a special...
Obligations to keep and produce records
14(1) A person must keep records of the transactions which...
Commissioners' power to request production of records
15(1) The Commissioners may request a person to make available...
Part 3 Understatements and overstatements of UKVAT
Understatement or overstatement of UKVAT in special scheme return
16(1) If the Commissioners consider that a person who is...
Part 4 Application of provisions relating to VAT
Registration under this Act
17Notwithstanding any provision in this Act to the contrary, a...
De-registration
18Where a person who is registered under Schedule 1 satisfies...
VAT representatives
19Section 48(1) ( VAT representatives) does not permit the Commissioners...
Appeals
20(1) An appeal shall lie to a tribunal with respect...
Payments on account of non-UK VAT to other member States
21(1) Neither— (a) paragraph 1(2) of Schedule 11, nor
Refund of UKVAT
22(1) The provisions which give effect to the 1986 VAT...
Part 5Supplementary
Interpretation
23(1) In this Schedule— “ the 1977 VAT Directive ”...
SCHEDULE 4 Matters to be treated as supply of goods or services
1(1) Any transfer of the whole property in goods is...
2 Matters to be treated as supply of goods or services
3The supply of any form of power, heat, refrigeration or...
4The grant, assignment or surrender of a major interest in...
5(1) Subject to sub-paragraph (2) below, where goods forming part...
6(1) Where, in a case not falling within paragraph 5(1)...
7Where in the case of a business carried on by...
8(1) Where a person ceases to be a taxable person,...
9(1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...
SCHEDULE 5 Services supplied where received
1Transfers and assignments of copyright, patents, licences, trademarks and similar...
2Advertising services.
3Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...
4Acceptance of any obligation to refrain from pursuing or exercising,...
5Banking, financial and insurance services (including reinsurance, but not including...
5AThe provision of access to, and of transport or transmission...
6The supply of staff.
7The letting on hire of goods other than means of...
7ATelecommunications services, that is to say services relating to the...
7BRadio and television broadcasting services.
7CElectronically supplied services, for example— (a) website supply, web-hosting and...
8The services rendered by one person to another in procuring...
9Any services not of a description specified in paragraphs 1...
10Section 8(1) shall have effect in relation to any service—...
SCHEDULE 5A Goods Eligible to be Fiscally Warehoused
SCHEDULE 6 Valuation: special cases
1(1) Where— (a) the value of a supply made by...
1A(1) Where— (a) the value of a supply made by...
2Where— (a) the whole or part of a business carried...
3(1) Where— (a) any goods whose supply involves their removal...
4(1) Where goods or services are supplied for a consideration...
5 Valuation: special cases
6(1) Where there is a supply of goods by virtue...
7(1) Where there is a supply of services by virtue...
8Where any supply of services is treated by virtue of...
9(1) This paragraph applies where a supply of services consists...
10(1) This paragraph applies to a supply of goods or...
11(1) Subject to the following provisions of this paragraph, where—...
12Regulations may require that in prescribed circumstances there is to...
13A direction under paragraph 1 or 2 above may be...
SCHEDULE 7 Valuation of acquisitions from other member states: special cases
1(1) Where, in the case of the acquisition of any...
2(1) Where, in such cases as the Commissioners may by...
3(1) Where goods are acquired from another member State in...
4(1) Subject to the following provisions of this paragraph, where—...
5In this Schedule— “relevant transaction”, in relation to any acquisition...
SCHEDULE 7A CHARGE AT REDUCED RATE
Part 1 INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
Part 2 THE GROUPS
Group 2 — Installation of energy-saving materials
1Supplies of services of installing energy-saving materials in—
2Supplies of energy-saving materials by a person who installs those...
1Meaning of “energy-saving materials”
2Meaning of “residential accommodation”
3Meaning of “use for a relevant charitable purpose”
Group 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply
1Supplies to a qualifying person of any services of installing...
2Supplies of heating appliances made to a qualifying person by...
3Supplies to a qualifying person of services of connecting, or...
4Supplies of goods made to a qualifying person by a...
5Supplies to a qualifying person of services of installing, maintaining...
6Supplies of goods made to a qualifying person by a...
7Supplies consisting in the leasing of goods that form the...
8Supplies of goods that form the whole or part of...
8ASupplies to a qualifying person of services of installing, maintaining...
8BSupplies of goods made to a qualifying person by a...
9Supplies to a qualifying person of services of installing qualifying...
10Supplies of qualifying security goods made to a qualifying person...
1Supply only included so far as grant-funded
2Meaning of “relevant scheme”
3Apportionment of grants that also cover other supplies
4Meaning of “heating appliances”
4AMeaning of “central heating system”
4BMeaning of “renewable source heating system”
5Meaning of “qualifying security goods”
6Meaning of “qualifying person”
Group 4 — Women’s sanitary products
1Supplies of women’s sanitary products. NOTES:
1Meaning of “women’s sanitary products”
Group 5 — Children’s car seats
1Supplies of children’s car seats. NOTES:
1Meaning of “children’s car seats”
2Meaning of “safety seat”
2AMeaning of “related base unit”
3Meaning of “related wheeled framework”
4Meaning of “booster seat”
5Meaning of “booster cushion”
Group 6 — Residential conversions
1The supply, in the course of a qualifying conversion, of...
2The supply of building materials if— (a) the materials are...
1Supplies only partly within item 1
2Meaning of “qualifying conversion”
3Meaning of “changed number of dwellings conversion”
4Meaning of “single household dwelling” and “multiple occupancy dwelling”
5Meaning of “house in multiple occupation conversion”
6Meaning of “use for a relevant residential purpose”
7Meaning of “special residential conversion”
8Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
9 “Qualifying conversion” includes related garage works
10Conversion not “qualifying” if planning consent and building control approval not obtained
11Meaning of “supply of qualifying services”
12Meaning of “building materials”
Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS
1The supply, in the course of the renovation or alteration...
2The supply of building materials if— (a) the materials are...
1Supplies only partly within item 1
2Meaning of “alteration” and “qualifying residential premises”
3Items 1 and 2 only apply where premises have been empty for at least 2 years
3AItems 1 and 2 apply to related garage works
4Items 1 and 2 only apply if planning consent and building control approval obtained
4AItems 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
5Meaning of “supply of qualifying services”
6Meaning of “building materials”
Group 8— CONTRACEPTIVE PRODUCTS
1Supplies of contraceptive products, other than relevant exempt supplies. NOTES:...
Group 9 - WELFARE ADVICE OR INFORMATION
1Supplies of welfare advice or information by—
1Meaning of “welfare advice or information”
2Meaning of “state-regulated”
3Supplies not included in item 1
Group 9— WELFARE ADVICE OR INFORMATION
1Supplies of welfare advice or information by—
Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY
1The supply of services of installing mobility aids for use...
2The supply of mobility aids by a person installing them...
Group 11 — SMOKING CESSATION PRODUCTS
1Supplies of pharmaceutical products designed to help people to stop...
SCHEDULE 8 Zero-rating
Part I Index to zero-rated supplies of goods and services
Part II The Groups
Group 1— Food
The supply of anything comprised in the general items set...
General items
1 Item No.
2Animal feeding stuffs.
3Seeds or other means of propagation of plants comprised in...
4Live animals of a kind generally used as, or yielding...
Excepted items
1 Item No.
2Confectionery, not including cakes or biscuits other than biscuits wholly...
3Beverages chargeable with any duty of excise specifically charged on...
4Other beverages (including fruit juices and bottled waters) and syrups,...
5Any of the following when packaged for human consumption without...
6Pet foods, canned, packaged or prepared; packaged foods (not being...
7Goods described in items 1, 2 and 3 of the...
Items overriding the exceptions
1 Item No.
2Drained cherries.
3Candied peels.
4Tea, mateg, herbal teas and similar products, and preparations and...
5Cocoa, coffee and chicory and other roasted coffee substitutes, and...
6Milk and preparations and extracts thereof.
7Preparations and extracts of meat, yeast or egg.
Notes:
Group 2— Sewerage services and water
1 Item No.
2The supply, for use otherwise than in connection with the...
Group 3— Books, etc.
1 Item No.
2Newspapers, journals and periodicals.
3Children’s picture books and painting books.
4Music (printed, duplicated or manuscript).
5Maps, charts and topographical plans.
6Covers, cases and other articles supplied with items 1 to...
Note:
Group 4— Talking books for the blind and handicapped and wireless sets for the blind
1 Item No.
2The supply to a charity of— (a) wireless receiving sets;...
GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
1 Item No.
2The supply in the course of the construction of—
3The supply to a relevant housing association in the course...
4The supply of building materials to a person to whom...
Notes:
GROUP 6—PROTECTED BUILDINGS
1 Item No.
2The supply, in the course of an approved alteration of...
3The supply of building materials to a person to whom...
Notes:
Group 7— International services
1 Item No.
2The supply of services consisting of the making of arrangements...
Group 8— Transport
1The supply, repair or maintenance of a qualifying ship or...
2The supply, repair or maintenance of a qualifying aircraft or...
2AThe supply of parts and equipment, of a kind ordinarily...
2BThe supply of life jackets, life rafts, smoke hoods and...
3(a) The supply to and repair or maintenance for a...
4Transport of passengers— (a) in any vehicle, ship or aircraft...
5The transport of goods from a place within to a...
6Any services provided for— (a) the handling of ships or...
6AAir navigation services.
7Pilotage services.
8Salvage or towage services.
9Any services supplied for or in connection with the surveying...
10The making of arrangements for— (a) the supply of, or...
11The supply— (a) of services consisting of
12The supply of a designated travel service to be enjoyed...
13Intra-Community transport services supplied in connection with the transport of...
Notes:
Group 9— Caravans and houseboats
1 Item No.
2Houseboats being boats or other floating decked structures designed or...
3The supply of such services as are described in paragraph...
Note:
Group 10— Gold
1 Item No.
2The supply, by a member of the London Gold Market...
Notes:
Group 11— Bank notes
1 Item No.
Group 12— Drugs, medicines, aids for the handicapped, etc.
1 Item No.
1AThe supply of any qualifying goods in accordance with a...
2The supply to a handicapped person for domestic or his...
2AThe supply of a qualifying motor vehicle—
3The supply to a handicapped person of services of adapting...
4The supply to a charity of services of adapting goods...
5The supply to a handicapped person or to a charity...
6The supply of goods in connection with a supply described...
7The supply to a handicapped person or to a charity...
8The supply to a handicapped person of a service of...
9The supply to a charity of a service described in...
10The supply to a handicapped person of a service of...
11The supply to a charity of a service of providing,...
12The supply to a charity of a service of providing,...
13The supply of goods in connection with a supply described...
14The letting on hire of a motor vehicle for a...
15The sale of a motor vehicle which had been let...
16The supply to a handicapped person of services necessarily performed...
17The supply to a charity providing a permanent or temporary...
18The supply of goods in connection with a supply described...
19The supply to a handicapped person for domestic or his...
20The supply of services necessarily performed by a control centre...
Notes:
Group 13— Imports, exports etc.
1 Item No.
2The supply to or by an overseas authority, overseas body...
3The supply to an overseas authority, overseas body or overseas...
Notes:
Group 14— Tax-free shops
Notes:
Group 15— Charities etc.
1The sale, or letting on hire, by a charity of...
1AThe sale, or letting on hire, by a taxable person...
2The donation of any goods for any one or more...
3The export of any goods by a charity to a...
4The supply of any relevant goods for donation to a...
5The supply of any relevant goods to an eligible body...
6Repair and maintenance of relevant goods owned by an eligible...
7The supply of goods in connection with the supply described...
8The supply to a charity of a right to promulgate...
8AA supply to a charity that consists in the promulgation...
8BThe supply to a charity of services of design or...
8CThe supply to a charity of goods closely related to...
9The supply to a charity, providing care or medical or...
10The supply to a charity of a substance directly used...
Notes:
Group 16— Clothing and footwear
1 Item No.
2The supply to a person for use otherwise than by...
3Protective helmets for wear by a person driving or riding...
Notes:
SCHEDULE 9 Exemptions
Part I Index to exempt supplies of goods and services
Part II The Groups
Group 1— Land
1 Item No.
Notes:
Group 2 — Insurance
1Insurance transactions and reinsurance transactions.
2 The Groups
3 The Groups
4The provision by an insurance broker or insurance agent of...
Notes:
Group 3— Postal services
1 Item No.
2The supply by the Post Office company of any services...
Notes:
Group 4— Betting, gaming and lotteries
1 Item No.
2The granting of a right to take part in a...
Notes:
Group 5— Finance
1 Item No.
2The making of any advance or the granting of any...
2AThe management of credit by the person granting it.
3The provision of the facility of instalment credit finance in...
4The provision of administrative arrangements and documentation and the transfer...
5The provision of intermediary services in relation to any transaction...
5AThe underwriting of an issue within item 1 or any...
6The issue, transfer or receipt of, or any dealing with,...
7 The Groups
8The operation of any current, deposit or savings account.
9The management of— (a) an authorised open-ended investment company; or...
10The management of a closed-ended collective investment undertaking.
Notes:
Group 6— Education
1 Item No.
2The supply of private tuition, in a subject ordinarily taught...
3The provision of examination services— (a) by or to an...
4The supply of any goods or services (other than examination...
5The provision of vocational training, and the supply of any...
5AThe provision of education or vocational training and the supply,...
6The provision of facilities by— (a) a youth club or...
Notes:
Group 7— Health and welfare
1 Item No.
2The supply of any services consisting in the provision of...
2AThe supply of any services or dental prostheses by a...
3The supply of any services consisting in the provision of...
4The provision of care or medical or surgical treatment and,...
5The provision of a deputy for a person registered in...
6Human blood.
7Products for therapeutic purposes, derived from human blood.
8Human (including foetal) organs or tissue for diagnostic or therapeutic...
9The supply by— (a) a charity, (b) a state-regulated private...
10The supply, otherwise than for profit, of goods and services...
11The supply of transport services for sick or injured persons...
Notes:
Group 8— Burial and cremation
1 Item No.
2The making of arrangements for or in connection with the...
Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES
1 Item No.
Note:
Group 10— Sport, sports competitions and physical education
1 Item No.
2The grant, by an eligible body established for the purposes...
3The supply by an eligible body to an individual, except,...
Notes:
Group 11— Works of art etc
1 Item No.
2The disposal of an object with respect to which inheritance...
3The disposal of property with respect to which inheritance tax...
4The disposal of an asset in a case in which...
GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
1 Item No.
2The supply of goods and services by a qualifying body...
3The supply of goods and services by a charity or...
Notes:
Notes:
GROUP 13— CULTURAL SERVICES ETC
1 Item No.
2The supply by an eligible body of a right of...
GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED
1 Item No.
Notes:
GROUP 15—INVESTMENT GOLD
1 Item No.
2The grant, assignment or surrender of any right, interest, or...
3The supply, by a person acting as agent for a...
Notes:
SCHEDULE 9A Anti-avoidance provisions: groups
Power to give directions
1(1) Subject to paragraph 2 below, the Commissioners may give...
Restrictions on giving directions
2(1) The Commissioners shall not give a direction under this...
Form of directions under Schedule
3(1) The directions that may be given by the Commissioners...
Time limit on directions
4(1) A direction under this Schedule shall not be given...
Manner of giving directions
5(1) A direction under this Schedule relating to a supply...
Assessment in consequence of a direction
6(1) Subject to sub-paragraph (3) below, where—
Interpretation of Schedule etc.
7(1) References in this Schedule to being treated as a...
SCHEDULE 10 BUILDINGS AND LAND
PART 1THE OPTION TO TAX LAND
Introduction
1Overview of the option to tax
The option to tax
2Effect of the option to tax: exempt supplies become taxable
3Meaning of “relevant associate”
4Permission for a body corporate to cease to be a relevant associate of the opter
Exclusions from effect of option to tax
5Dwellings designed or adapted, and intended for use, as dwelling etc
6Conversion of buildings for use as dwelling etc
7Charities
8Residential caravans
9Residential houseboats
10Relevant housing associations
11Grant to individual for construction of dwelling
Anti-avoidance
12Developers of exempt land
13Meaning of grants made by a developer
14Meaning of “development financier”
15Meaning of “exempt land”: basic definition
16Meaning of “exempt land”: eligible purposes
17Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
Scope of the option, its duration, notification etc
18Scope of the option
19The day from which the option has effect
20Requirement to notify the option
21Real estate elections: elections to opt to tax land subsequently acquired
22Real estate elections: supplementary
23Revocation of option: the “cooling off” period
24Revocation of option: lapse of 6 years since having a relevant interest
25Revocation of option: lapse of more than 20 years since option had effect
26Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
27Exclusion of new building from effect of an option
28Pre-option exempt grants: requirement for prior permission before exercise of option to tax
29Paragraph 28: application for prior permission
30Paragraph 28: purported exercise where prior permission not obtained
Supplementary provisions
31Timing of grant and supplies
32Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
33Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
34Other definitions etc
PART 2RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
35Meaning of “relevant zero-rated supply”
36Person to whom supply made grants interest etc in building and building not intended solely for relevant residential or charitable purpose
37Person to whom supply made uses building otherwise than for relevant residential or charitable purpose
38Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
39Definitions
PART 3GENERAL
40Benefit of consideration for grant accruing to a person other than the grantor
SCHEDULE 10AFace-value vouchers
Meaning of “face-value voucher” etc
1(1) In this Schedule “ face-value voucher ” means a...
Nature of supply
2The issue of a face-value voucher, or any subsequent supply...
Treatment of credit vouchers
3(1) This paragraph applies to a face-value voucher issued by...
Treatment of retailer vouchers
4(1) This paragraph applies to a face-value voucher issued by...
Treatment of postage stamps
5The consideration for the supply of a face-value voucher that...
Treatment of other kinds of face-value voucher
6(1) This paragraph applies to a face-value voucher that is...
Vouchers supplied free with other goods or services
7Where— (a) a face-value voucher (other than a postage stamp)...
Interpretation
8(1) In this Schedule— “ credit voucher ” has the...
SCHEDULE 11 Administration, collection and enforcement
General
1The Commissioners for Her Majesty’s Revenue and Customs shall be...
Accounting for VAT... and payment of VAT
2(1) Regulations under this paragraph may require the keeping of...
VAT invoices
2A(1) Regulations may require a taxable person supplying goods or...
Self-billed invoices
2B(1) This paragraph applies where a taxable person provides to...
Electronic communication and storage of VAT invoices etc
3(1) Regulations may prescribe, or provide for the Commissioners to...
Power to require security and production of evidence
4(1) The Commissioners may, as a condition of allowing or...
Recovery of VAT, etc
5(1) VAT due from any person shall be recoverable as...
Duty to keep records
6(1) Every taxable person shall keep such records as the...
6A(1) The Commissioners may direct any taxable person named in...
Furnishing of information and production of documents
7(1) The Commissioners may by regulations make provision for requiring...
Power to take samples
8(1) An authorised person, if it appears to him necessary...
Power to require opening of gaming machines
9An authorised person may at any reasonable time require a...
Entry and search of premises and persons
10(1) For the purpose of exercising any powers under this...
Order for access to recorded information etc.
11(1) Where, on an application by an authorised person, a...
Procedure where documents etc. are removed
12(1) An authorised person who removes anything in the exercise...
13(1) Where, on an application made as mentioned in sub-paragraph...
Evidence by certificate, etc
14(1) A certificate of the Commissioners— (a) that a person...
SCHEDULE 11ADisclosure of avoidance Schemes
Interpretation
1In this Schedule— “ designated scheme ” has the meaning...
Obtaining a tax advantage
2(1) For the purposes of this Schedule, a taxable person...
Meaning of “non-deductible tax”
2A(1) In this Schedule “ non-deductible tax ”, in relation...
Designation by order of avoidance schemes
3(1) If it appears to the Treasury—
Designation by order of provisions included in or associated with avoidance schemes
4(1) If it appears to the Treasury that a provision...
Meaning of “notifiable scheme”
5(1) For the purposes of this Schedule, a scheme is...
Duty to notify Commissioners
6(1) This paragraph applies in relation to a taxable person...
Exemptions from duty to notify under paragraph 6
7(1) Paragraph 6 does not apply to a taxable person...
Power to exclude exemption
8(1) The purpose of this paragraph is to prevent the...
Voluntary notification of avoidance scheme that is not designated scheme
9(1) Any person may, at any time, provide the Commissioners...
Penalty for failure to notify use of notifiable scheme
10(1) A person who fails to comply with paragraph 6...
Amount of penalty
11(1) Where the failure mentioned in paragraph 10(1) relates to...
Penalty assessments
12(1) Where any person is liable under paragraph 10 to...
Penalty assessments
13Regulations under this Schedule— (a) may make different provision for...
SCHEDULE 12 Constitution and procedure of tribunals
Establishment of tribunals
1(1) There shall continue to be tribunals for England and...
The President
2(1) There shall continue to be a President of VAT...
3(1) The President may resign his office at any time...
Sittings of tribunals
4(1) Such number of VAT tribunals shall be established as...
Composition of tribunals
5(1) A VAT tribunal shall consist of a chairman sitting...
Membership of tribunals
6For each sitting of a VAT tribunal the chairman shall...
7(1) There shall be a panel of chairmen and a...
Exemption from jury service
8No member of a VAT tribunal shall be compelled to...
Rules of procedure
9The Lord Chancellor after consultation with the Lord Advocate may...
10(1) A person who fails to comply with a direction...
SCHEDULE 13 Transitional provisions and savings
General provisions (1) The continuity of the law relating to VAT shall...
General provisions
1(1) The continuity of the law relating to VAT shall...
Validity of subordinate legislation
2So far as this Act re-enacts any provision contained in...
Provisions related to the introduction of VAT
3Where a vehicle in respect of which purchase tax was...
Supply in accordance with pre-21.4.75 arrangements
4Where there were in force immediately before 21st April 1975...
President, chairmen etc of tribunals
5(1) Any appointment to a panel of chairmen of the...
Overseas suppliers accounting through their customers
6Notwithstanding the repeal by this Act of section 32B of...
Supplies of fuel and power for domestic or charity use
7 Transitional provisions and savings
Group 4A Fuel and power for domestic or charity use
1 Item No.
Notes:
Zero-rated supplies of goods and services
8(1) A supply of services made after the commencement of...
Bad debt relief
9 Transitional provisions and savings
Supplies during construction of buildings and works
10(1) Nothing in paragraphs 5 and 6 of Schedule 10...
Offences and Penalties
11Where an offence for the continuation of which a penalty...
12Part IV of this Act, except section 72, shall not...
13(1) Section 72 shall have effect in relation to any...
14(1) The provisions of this paragraph have effect in relation...
15(1) Section 63 does not apply in relation to returns...
16(1) In relation to any prescribed accounting period beginning before...
17Section 70 shall not apply in relation to any penalty...
18Section 74 shall not apply in relation to prescribed accounting...
Importation of goods
19Nothing in this Act shall prejudice the effect of the...
Assessments
20An assessment may be made under section 73 in relation...
Set-off of credits
21Section 81 shall have effect in relation to amounts becoming...
VAT tribunals
22(1) Without prejudice to paragraph 1 above, section 83 applies...
Isle of Man
23Nothing in paragraph 7 of Schedule 14 shall affect the...
SCHEDULE 14 Consequential amendments
Diplomatic Privileges Act 1964 c.81
1In section 2(5A) of the Diplomatic Privileges Act 1964 for...
Commonwealth Secretariat Act 1966 c.10
2In paragraph 10(1A) of the Commonwealth Secretariat Act 1966 for...
Consular Relations Act 1968 c.18
3In section 1(8A) of the Consular Relations Act 1968 for...
International Organisations Act 1968 c.48
4In paragraph 19(c) of Schedule 1 to the International Organisations...
Diplomatic and other Privileges Act 1971 c.64
5In section 1(5) of the Diplomatic and other Privileges Act...
Customs and Excise Management Act 1979 c.2
6In section 1(1) of the Customs and Excise Management Act...
Isle of Man Act 1979 c.58
7(1) In section 1(1)(d) of the Isle of Man Act...
Insolvency Act 1986 c.45
8 Consequential amendments
Bankruptcy (Scotland) Act 1985 c.66
9In paragraph 8(2) of Schedule 3 to the Bankruptcy (Scotland)...
Income and Corporation Taxes Act 1988 c.1
10(1) The Income and Corporation Taxes Act 1988 shall be...
Capital Allowances Act 1990 c.1
11 Consequential amendments
Tribunals and Inquiries Act 1992 c.53
12In Parts I and II of Schedule 1 to the...
Finance Act 1994 c.9
13In section 7 of the Finance Act 1994—
Vehicle Excise and Registration Act 1994 c.22
14In paragraph 23 of Schedule 2 to the Vehicle Excise...
SCHEDULE 15 Repeals
Acts of Parliament
Statutory Instruments
TABLE OF DERIVATIONS
1Notes:
2The following abbreviations are used in the Table:—
Acts of Parliament
Subordinate legislation

Value Added Tax Act 1994

1994 c. 23

An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.

C1C2Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C3

Annotations:
Modifications etc. (not altering text)
C1

Act extended (27.7.1999) by 1999 c. 16, s. 13(6)

C2

Act: Crown status for the purposes of the Act extended (6.5.1999) by S.I. 1999/677, art. 6