Value Added Tax Act 1994

[F1 Finance Act 2009 U.K.

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

10 U.K. FA 2009 has effect subject to the following modifications.

11 U.K. Section 101 (late payment interest on sums due to HMRC) has effect as if after subsection (9) there were inserted—

“(10) The reference in subsection (1) to amounts payable to HMRC includes—

(a) amounts of UK VAT payable under a non-UK scheme;

(b) amounts of UK VAT payable under a special scheme;

[F2 (c) amounts payable under Schedule 26 to FA 2021 by way of penalties in relation to a failure to pay an amount of UK VAT—

(i) payable under paragraph 10(2) of Schedule 9ZD, or paragraph 10(2) of Schedule 9ZE, to VATA 1994;

(ii) payable under a non-UK scheme in respect of scheme supplies treated as made in the United Kingdom, or a special scheme in respect of qualifying supplies of goods treated as made in the United Kingdom;

(iii) shown in an assessment made by HMRC in default of an OSS scheme return or a relevant non-UK return;

(iv) shown in an assessment made by HMRC in default of a relevant special scheme return.]

and references in Schedule 53 to amounts due or payable to HMRC are to be read accordingly.

[F3 (11) In subsection (10)—

(a) expressions that are also used in Schedule 9ZD to VATA 1994 (the OSS scheme) have the same meaning that they have in that Schedule, and

(b) expressions that are also used in Schedule 9ZE to VATA 1994 (the IOSS scheme) have the same meaning that they have in that Schedule”]

Textual Amendments

F2 Words in Sch. 9ZF para. 11 inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(3)(a) (with reg. 1(2))

F3 Words in Sch. 9ZF para. 11 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(3)(b) (with reg. 1(2))

[F4 11A U.K. Section 102 (repayment interest on sums to be paid by HMRC) has effect as if after subsection (1) there were inserted—

“(1A) This section also applies to an amount paid by a person to a person other than HMRC that is repaid by HMRC under—

(a) paragraph 31(4) of Schedule 9ZD, or paragraph 25(4) of Schedule 9ZE, to VATA 1994;

(b) section 36(2) of VATA 1994 by virtue of paragraph 34 of Schedule 9ZD, or paragraph 28 of Schedule 9ZE, to VATA 1994.”

Textual Amendments

F4 Sch. 9ZF paras. 11A-11D inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2))

11B U.K. Part 2 of Schedule 54 (repayment interest: special provision as to repayment interest start date) has effect as if after paragraph 12C there were inserted—

“Payments in connection with the OSS and IOSS schemes

12CA (1) This paragraph applies in the case of any payment (or repayment) under—

(a) paragraph 31(4) of Schedule 9ZD, or paragraph 25(4) of Schedule 9ZE, to VATA 1994;

(b) section 36(2) of VATA 1994 by virtue of paragraph 34 of Schedule 9ZD, or paragraph 28 of Schedule 9ZE, to VATA 1994.

(2) The repayment interest start date is the later of—

(a) the date (if any) on which the claim giving rise to the payment (or repayment) was required to be made, and

(b) the date on which the claim was in fact made.”

Textual Amendments

F4 Sch. 9ZF paras. 11A-11D inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2))

11C U.K. Part 2A of Schedule 54 (repayment interest: VAT: special provision as to period for which amount carries interest) has effect as if—

(a) at the beginning of paragraph 12D there were inserted “Subject to paragraph 12DA,”;

(b) after paragraph 12D there were inserted—

“12DA In this Part of this Schedule—

• “prescribed accounting period” also includes a tax period within the meanings of Schedules 9ZD and 9ZE to VATA 1994;

• “VAT credit” also includes a repayment to persons who are not taxable persons (within the meaning of VATA 1994) of an amount of VAT paid under and in accordance with Schedule 9ZD or 9ZE to that Act;

• “VAT return” also includes—

  (a)

  an OSS scheme return or a relevant non-UK return within the meaning of Schedule 9ZD to VATA 1994;

  (b)

  a relevant special scheme return within the meaning of Schedule 9ZE to VATA 1994.”

Textual Amendments

F4 Sch. 9ZF paras. 11A-11D inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2))

11D U.K. Part 2 of Schedule 54A (further provision as to late payment interest and repayment interest: Value Added Tax) has effect as if—

(a) at the beginning of paragraph 5 there were inserted “Subject to paragraph 5A”;

(b) after paragraph 5 there were inserted—

“5A In this Part of this Schedule—

• “prescribed accounting period” also includes a tax period within the meanings of Schedules 9ZD and 9ZE to VATA 1994;

• “VAT credit” also includes a repayment to persons who are not taxable persons (within the meaning of VATA 1994) of an amount of VAT paid under and in accordance with Schedule 9ZD or 9ZE to that Act.”.]

Textual Amendments

F4 Sch. 9ZF paras. 11A-11D inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2))

F5 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F5 Sch. 9ZF para. 12 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(5) (with reg. 1(2))