Words in s. 31 heading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 30(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Words in s. 31(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 30(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

S. 31(3)-(5) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(3)

S. 31(2) extended (27.7.1999) by 1999 c. 16, s. 13(2)

http://www.legislation.gov.uk/ukpga/1994/23/section/31Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2024-11-22Expert Participation2024-11-04Part II Reliefs, exemptions and repayments Reliefs etc. generally available
31 Exempt supplies ....(1)

A supply of goods or services is an exempt supply if it is of a description for the time being specified in Schedule 9 ....

(2)

The Treasury may by order vary that Schedule by adding to or deleting from it any description of supply or by varying any description of supply for the time being specified in it, and the Schedule may be varied so as to describe a supply of goods by reference to the use which has been made of them or to other matters unrelated to the characteristics of the goods themselves.

(3)

The Treasury may by regulations make an exemption of a group 16 supply of a description specified in the regulations subject to conditions.

(4)

Regulations under subsection (3) may—

(a)

make different provision for different cases, and

(b)

make consequential or transitional provision (including provision amending this Act).

(5)

In subsection (3) “group 16 supply” means a supply falling within Group 16 of Schedule 9.

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<p>
Words in s. 31 heading omitted (31.12.2020) by virtue of
<ref eId="d57e5" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cc188917792896" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref eId="cc195071061875" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/30/3">Sch. 8 para. 30(3)</ref>
(with
<ref eId="cc199868440150" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/99">Sch. 8 para. 99</ref>
) (with savings and transitional provisions in
<ref eId="d57e18" href="http://www.legislation.gov.uk/id/uksi/2019/105">S.I. 2019/105</ref>
(as amended by
<ref eId="d57e21" href="http://www.legislation.gov.uk/id/uksi/2020/1495">S.I. 2020/1495</ref>
,
<ref eId="cc148336394863" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc155140150154" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/21">21</ref>
),
<ref eId="d57e30" href="http://www.legislation.gov.uk/id/uksi/2020/1545">S.I. 2020/1545</ref>
,
<ref eId="cc173299390792" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1545/part/4">Pt. 4</ref>
and
<ref eId="d57e37" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cc138319460291" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="d57e37">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="d57e43" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cc144649963177" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/b">reg. 4(b)</ref>
(with
<ref eId="cc144920657703" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/7">reg. 7</ref>
)
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ea1a33becdaeb83eb1b30e3ba6c961ec" marker="F2">
<p>
Words in s. 31(1) omitted (31.12.2020) by virtue of
<ref eId="d9e5" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cc124362617301" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref eId="cc140179284059" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/30/2">Sch. 8 para. 30(2)</ref>
(with
<ref eId="cc141799581230" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/99">Sch. 8 para. 99</ref>
) (with savings and transitional provisions in
<ref eId="d9e18" href="http://www.legislation.gov.uk/id/uksi/2019/105">S.I. 2019/105</ref>
(as amended by
<ref eId="d9e21" href="http://www.legislation.gov.uk/id/uksi/2020/1495">S.I. 2020/1495</ref>
,
<ref eId="cc150790870341" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc167821962453" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/21">21</ref>
),
<ref eId="d9e30" href="http://www.legislation.gov.uk/id/uksi/2020/1545">S.I. 2020/1545</ref>
,
<ref eId="cc145805352287" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1545/part/4">Pt. 4</ref>
and
<ref eId="d9e37" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cc104224661614" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="d9e37">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="d9e43" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cc100609581642" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/b">reg. 4(b)</ref>
(with
<ref eId="cc132002745860" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/7">reg. 7</ref>
)
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<p>
S. 31(3)-(5) inserted (17.7.2012) by
<ref eId="cz2hw9xx2-00007" href="http://www.legislation.gov.uk/id/ukpga/2012/14">Finance Act 2012 (c. 14)</ref>
,
<ref eId="cz2hw9xx2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2012/14/section/197/3">s. 197(3)</ref>
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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c15289941" marker="C1">
<p>
S. 31(2) extended (27.7.1999) by
<ref eId="c00238" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c00239" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/13/2">s. 13(2)</ref>
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Reliefs
<abbr title="et cetera" xml:lang="la">etc.</abbr>
generally available
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Exempt supplies
<noteRef href="#key-44246be37d8d4c52422394f4ddedb503" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
....
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A supply of goods or services is an exempt supply if it is of a description for the time being specified in Schedule 9
<noteRef href="#key-ea1a33becdaeb83eb1b30e3ba6c961ec" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
....
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<p>The Treasury may by order vary that Schedule by adding to or deleting from it any description of supply or by varying any description of supply for the time being specified in it, and the Schedule may be varied so as to describe a supply of goods by reference to the use which has been made of them or to other matters unrelated to the characteristics of the goods themselves.</p>
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<ins class="first" ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">
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(3)
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">The Treasury may by regulations make an exemption of a group 16 supply of a description specified in the regulations subject to conditions.</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">(4)</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">Regulations under subsection (3) may—</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">(a)</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">make different provision for different cases, and</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">(b)</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">make consequential or transitional provision (including provision amending this Act).</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">(5)</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">In subsection (3) “</ins>
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<ins ukl:ChangeId="key-e6392b5166550af124691d6d631e4218-1526903130473" ukl:CommentaryRef="key-e6392b5166550af124691d6d631e4218">group 16 supply</ins>
</term>
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