The Value Added Tax (Payments on Account) (Appeals) Order 1997

Explanatory Note

(This note is not part of the Order)

This Order amends, with effect from 1st December 1997, section 83 of the Value Added Tax Act 1994 (c. 23) (appeals).

Article 12A of the Value Added Tax (Payments on Account) Order 1993 (“the principal Order”) gives persons in the scheme the right to elect to pay their actual VAT liability for the preceding month rather than the predetermined amount. For example, a payment on account under an election, due on 28 February, would represent the actual liability for January rather than one twenty-fourth of the liability in the reference year which normally determines the amount to be paid. The election must be notified in writing to the Commissioners. The Commissioners may revoke the election if the correct amount is not paid.

Article 2 of this Order gives a right of appeal to a VAT and Duties tribunal against a decision of the Commissioners to revoke an election under article 12A of the principal Order.