Search Legislation

Value Added Tax Act 1994

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, Part VI. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Part VIU.K. Supplementary provisions

Change in rate of VAT etc. and disclosure of informationU.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 [F1or 29A] or in the descriptions of exempt[F2, zero-rated or reduced-rate] supplies F3....

(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 [F4or 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.

F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)Regulations under [F6paragraph 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 [F7paragraph 7 of Schedule 4 or paragraph 2B(4) of Schedule 11] applies.

F8(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9(8)References in this section to a supply being a reduced-rate supply are references to a supply being one on which VAT is charged at the rate in force under section 29A.]

Textual Amendments

F1Words in s. 88(1) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(2)(a)

F2Words in s. 88(1) substituted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(2)(b)

F3Words in s. 88(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(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)

F4Words in s. 88(2) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(3)

F5S. 88(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(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)

F6Words 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

F7Words 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

F8S. 88(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(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)

F9S. 88(8) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(4) (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)

Modifications etc. (not altering text)

C1S. 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 [F10option to tax any land under Part 1 of Schedule 10]).

Textual Amendments

F10Words 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 M1Provisional 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) F11..., 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 F12... 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) F13..., 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 F14... 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, [F1533A,] [F1633B,] [F1733C] [F18or 35] 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

F15Word 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)

F16Word 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)

F17Word 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

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 [F19Statistics Board] of a central register of businesses, or for the purpose of any statistical survey conducted or to be conducted by that Department [F20or Board], the Commissioners or an authorised officer of the Commissioners may disclose to an authorised officer of that Department [F20or 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 [F21Statistics Board] may be disclosed except to an officer of a Government department (including a Northern Ireland department) [F22or 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 [F23Statistics Board] include references to any Northern Ireland department [F24or to any part of the Scottish Administration] carrying out similar functions.

Interpretative provisionsU.K.

F2592 Taxation under the laws of other member States etc.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2693 Territories included in references to other member States etc.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

94 Meaning of “business” etc.U.K.

(1)In this Act “business” includes any trade, profession or vocation.

(2)Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business—

(a)the provision by a club, association or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and

(b)the admission, for a consideration, of persons to any premises.

F27(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by him as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.

(5)Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.

(6)The disposition of a business [F28, or part of a business,] as a going concern, or of [F29the assets or liabilities of the business or part of the business] (whether or not in connection with its reorganisation or winding up), is a supply made in the course or furtherance of the business.

Textual Amendments

F27S. 94(3) repealed (1.12.1999) by 1999 c. 16, ss. 20, 139, Sch. 20 Pt. II(2), Note; S.I. 1999/2769, art. 2

F28Words in s. 94(6) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(a)

F29Words in s. 94(6) substituted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(b)

F3095 Meaning of “new means of transport”.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F3195AMeaning of “online marketplace” and “operator” etcU.K.

(1)In this Act—

  • online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace);

  • operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in—

    (a)

    determining any terms or conditions applicable to the sale of goods,

    (b)

    processing, or facilitating the processing, of payment for the goods, and

    (c)

    the ordering or delivery, or facilitating the ordering or delivery, of the goods.

(2)For the purposes of subsection (1), an online marketplace facilitates the sale of goods if it allows a person to—

(a)offer goods for sale, and

(b)enter into a contract for the sale of those goods.

(3)The Treasury may by regulations amend this section so as to alter the meaning of—

  • “online marketplace”, and

  • “operator”.]

Textual Amendments

F31S. 95A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 14 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

96 Other interpretative provisions.U.K.

(1)In this Act—

  • the 1983 Act” means the M2Value Added Tax Act 1983;

  • F32...

  • assignment”, in relation to Scotland, means assignation;

  • authorised person” means any person acting under the authority of the Commissioners;

  • the Commissioners” means the Commissioners of Customs and Excise;

  • [F33copy”, in relation to a document, means anything onto anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.]

  • [F34document” means anything in which information of any description is recorded; and]

  • fee simple”—

    (a)

    in relation to Scotland, means the F35... interest of the owner;

    (b)

    in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant;

  • [F36HMRC” means Her Majesty’s Revenue and Customs;]

  • [F37import duty” means import duty charged in accordance with Part 1 of TCTA 2018;]

  • invoice” includes any document similar to an invoice;

  • input tax” has the meaning given by section 24;

  • F38...

  • local authority” has the meaning given by subsection (4) below;

  • major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means [F39the] interest of the owner, or the lessee’s interest under a lease for a period [F40of not less than 20 years];

  • the Management Act” means the M3Customs and Excise Management Act 1979;

  • money” includes currencies other than sterling;

  • output tax” has the meaning given by section 24;

  • F38...

  • F41...

  • [F42postal operator” means a person who provides—

    (a)

    the service of conveying postal packets from one place to another by post, or

    (b)

    any of the incidental services of receiving, collecting, sorting and delivering postal packets;]

  • [F42postal packet” means a letter, parcel, packet or other article transmissible by post;]

  • prescribed” means prescribed by regulations:

  • prescribed accounting period” has the meaning given by section 25(1);

  • quarter” means a period of 3 months ending at the end of March, June, September or December;

  • regulations” means regulations made by the Commissioners under this Act;

  • [F43relevant business person” has the meaning given by section 7A(4);]

  • ship” includes hovercraft;

  • subordinate legislation” has the same meaning as in the M4Interpretation Act 1978;

  • tax” means VAT;

  • F44...

  • taxable person” means a person who is a taxable person under section 3;

  • taxable supply” has the meaning given by section 4(2);

  • the Taxes Act” means the M5Income and Corporation Taxes Act 1988;

  • [F37TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;]

  • tribunal” has the meaning given by section 82;

  • [F45“trustee in sequestration” means a trustee (or interim trustee) in a sequestration under the Bankruptcy (Scotland) Act 2016]

  • [F46VAT” means value added tax charged in accordance with this Act;]

  • VAT credit” has the meaning given by section 25(3);

  • VAT invoice” has the meaning given by section 6(15);

  • VAT representative” has the meaning given by section 48;

and any reference to a particular section, Part or Schedule is a reference to that section or Part of, or Schedule to, this Act.

(2)Any reference in this Act to being registered shall be construed in accordance with section 3(3).

F47(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In this Act “local authority” means the council of a county, [F48county borough,] district, London borough, parish or group of parishes (or, in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a [F49council constituted under section 2 of the Local Government etc. (Scotland) Act 1994, any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973].

(5)Any reference in this Act to the amount of any duty of excise on any goods shall be taken to be a reference to the amount of duty charged on those goods with any addition or deduction falling to be made under section 1 of the M6Excise Duties (Surcharges or Rebates) Act 1979.

F50(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F50(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined F51... in accordance with section 9.

(9)Schedules [F527A,] 8 and 9 shall be interpreted in accordance with the notes contained in those Schedules; and accordingly the powers conferred by this Act to vary those Schedules include a power to add to, delete or vary those notes.

(10)The descriptions of Groups in those Schedules are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.

[F53(10A)Where—

(a)the grant of any interest, right, licence or facilities gives rise for the purposes of this Act to supplies made at different times after the making of the grant, and

(b)a question whether any of those supplies is zero-rated or exempt falls to be determined according to whether or not the grant is a grant of a description specified in Schedule 8 or 9 or [F54any of paragraphs 5 to 11 of Schedule 10],

that question shall be determined according to whether the description is applicable as at the time of supply, rather than by reference to the time of the grant.]

[F55(10B)Notwithstanding subsection (10A) above—

(a)item 1 of Group 1 of Schedule 9 does not make exempt any supply that arises for the purposes of this Act from the prior grant of a fee simple falling within paragraph (a) of that item; and

(b)that paragraph does not prevent the exemption of a supply that arises for the purposes of this Act from the prior grant of a fee simple not falling within that paragraph.]

(11)References in this Act to the United Kingdom include the territorial sea of the United Kingdom.

Extent Information

E1S. 96(6) does not extend to Scotland see s. 96(6).

Textual Amendments

F32Words in s. 96(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(a) (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)

F33S. 96(1): definition of “copy” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

F34S. 96(1): definition of “document” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

F37Words in s. 96(1) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(b) (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)

F40S. 96(1): words in para. (b) of the definition of “major interest” substituted (31.7.1998) by 1998 c. 36, s. 24

F41Words in s. 96(1) omitted (with effect in accordance with s. 22(4) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 22(3)(a)

F42Words in s. 96(1) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 15 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F43Definition in s. 96(1) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 8(2) (with Sch. 36 para. 19)

F44Words in s. 96(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(c) (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)

F46Words in s. 96(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(d) (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)

F47S. 96(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(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)

F48S. 96(4): words in definition of “local authority” inserted (16.6.1995) by S.I. 1995/1510, art. 2

F49S. 96(4): words in definition of “local authority” substituted (1.4.1996) by S.I. 1996/739, art. 7(1), Sch. 1 Pt. I para. 8

F50S. 96(6)(7) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

F51Words in s. 96(8) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 8(3) (with Sch. 36 para. 19)

F52Word in s. 96(9) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 5

F53S. 96(10A) inserted (retrospectively) by 1997 c. 16, s. 35(1)(4)

F54Words in s. 96(10A)(b) 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. 3 (with Sch. 2)

F55S. 96(10B) inserted (with application in accordance with s. 20(2) of the amending Act) by Finance Act 2003 (c. 14), s. 20(1)

Marginal Citations

Supplementary provisionsU.K.

97 Orders, rules and regulations.U.K.

(1)Any order made by the Treasury F56... under this Act and any regulations or rules under this Act shall be made by statutory instrument.

F57(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)An order to which this subsection applies shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done thereunder or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(4)Subject to section 53(4), subsection (3) above applies to—

F58(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)an order under section 5(4) [F59, 7A(6)] [F60or 28] [F60, 28 or 40A];

[F61(ab)an order under paragraph 5(7) of Schedule 4 substituting a lesser sum for the sum for the time being specified in paragraph 5(2)(a) of that Schedule;]

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)an order under this Act making provision—

(i)for increasing the rate of VAT in force [F62under section 2] at the time of the making of the order;

(ii)for excluding any VAT from credit under section 25;

[F63(iia)for varying Schedule 7A so as to cause VAT to be charged on a supply at the rate in force under section 2 instead of that in force under section 29A;]

(iii)for varying Schedule 8 or 9 so as to abolish the zero-rating of a supply or to abolish the exemption of a supply without zero-rating it;

[F64(ca)an order under section 43AA(1) if as a result of the order any [F65persons] would cease to be eligible to be treated as members of a group;]

(d)an order under section 51, except one making only such amendments as are necessary or expedient in consequence of provisions of an order under this Act which—

(i)vary Schedule [F667A,] 8 or 9; but

(ii)are not within paragraph (c) above;

(e)an order under section 54(4) or (8).

[F67(ea)an order under section 55A(13);]

[F68(eb)an order under section 77A(9) or (9A);]

[F69(f)an order under paragraph [F70B1, C1(4),] 1A(7)[F71, 2A(4)] [F72or 8A(7)] of Schedule 6;]

[F73(fa)an order under paragraph 3(4) of Schedule 10A;]

[F74(g)an order under paragraph 3 or 4 of Schedule 11A.]

[F75(4A)Where an order under section 2(2) is in force, the reference in subsection (4)(c)(i) of this section to the rate of VAT in force under section 2 at the time of the making of an order is a reference to the rate which would be in force at that time if no such order had been made.]

(5)A statutory instrument made under any provision of this Act except—

F76(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)an instrument as respects which any other Parliamentary procedure is expressly provided, or

(c)an instrument containing an order appointing a day for the purposes of any provision of this Act, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect,

shall be subject to annulment in pursuance of a resolution of the House of Commons.

Textual Amendments

F58S. 97(4)(aa) repealed (1.11.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. III(1) note 1

F59Word in s. 97(4)(a) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 9 (with Sch. 36 para. 19)

F60Words in s. 97(4)(a) substituted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(3) (with Sch. 2 para. 7(7)-(9))

F61S. 97(4)(ab) inserted (29.4.1996) by 1996 c. 8, s. 33(3)

F62Words in s. 97(4)(c)(i) inserted (11.5.2001 with effect as mentioned in s. 99(9)(a) of the amending Act) by 2001 c. 9, s. 99, Sch. 31 para. 6(2)

F63S. 97(4)(c)(iia) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 6(3)

F64S. 97(4)(ca) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(5)

F65Word in s. 97(4)(ca) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 12; S.I. 2019/1348, reg. 2

F66Words in s. 97(4)(d)(i) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 6(4)

F67S. 97(4)(ea) inserted (1.6.2007) by Finance Act 2006 (c. 25), s. 19(6)(8); S.I. 2007/1419, art. 2

F68S. 97(4)(eb) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 98(2)

F69S. 97(4)(f) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 22(4)

F70Words in s. 97(4)(f) inserted (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 5(a)

F71Words in s. 97(4)(f) inserted (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 5(b)

F72Words in s. 97(4)(f) inserted (with effect in accordance with s. 200(8) of the amending Act) by Finance Act 2012 (c. 14), s. 200(4)

F73S. 97(4)(fa) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 22(2)

F74S. 97(4)(g) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 6; S.I. 2004/1934, art. 2

F75S. 97(4A) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 3 para. 25(3)

F76S. 97(5)(a) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(15)

Modifications etc. (not altering text)

C2S. 97 extended (27.7.1999) by 1999 c. 16, s. 13(6)

[F7797A Place of supply orders: transitional provision.U.K.

(1)This section shall have effect for the purpose of giving effect to any order made [F78under section 7A(6)], if—

(a)the order provides for services of a description specified in the order to be treated as supplied in the United Kingdom;

(b)the services would not have fallen to be so treated apart from the order;

(c)the services are not services that would have fallen to be so treated under any provision re-enacted in the order; and

(d)the order is expressed to come into force in relation to services supplied on or after a date specified in the order (“the commencement date”).

(2)Invoices and other documents provided to any person before the commencement date shall be disregarded in determining the time of the supply of any services which, if their time of supply were on or after the commencement date, would be treated by virtue of the order as supplied in the United Kingdom.

(3)If there is a payment in respect of any services of the specified description that was received by the supplier before the commencement date, so much (if any) of that payment as relates to times on or after that date shall be treated as if it were a payment received on the commencement date.

(4)If there is a payment in respect of services of the specified description that is or has been received by the supplier on or after the commencement date, so much (if any) of that payment as relates to times before that date shall be treated as if it were a payment received before that date.

(5)Subject to subsection (6) below, a payment in respect of any services shall be taken for the purposes of this section to relate to the time of the performance of those services.

(6)Where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before the commencement date and a part of which does not—

(a)an apportionment shall be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before that date;

(b)the payment shall, to that extent, be taken for the purposes of this section to relate to a time before that date; and

(c)the remainder, if any, of the payment shall be taken for those purposes to relate to times on or after that date.]

Textual Amendments

F77S. 97A inserted (retrospective to 17.3.1998) by 1998 c. 36, s. 22(1)(3)

F78Words in s. 97A(1) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 10 (with Sch. 36 para. 19)

Modifications etc. (not altering text)

C3S. 97A excluded (with application in accordance with s. 105(3) of the amending Act) by Finance Act 2014 (c. 26), s. 105(1)

98 Service of notices.U.K.

Any notice, notification, requirement or demand to be served on, given to or made of any person for the purposes of this Act may be served, given or made by sending it by post in a letter addressed to that person or his VAT representative at the last or usual residence or place of business of that person or representative.

Modifications etc. (not altering text)

99 Refund of VAT to Government of Northern Ireland.U.K.

The Commissioners shall refund to the Government of Northern Ireland the amount of the VAT charged on the supply of goods or services to that Government F79... or on the importation of any goods by that Government F80..., after deducting therefrom so much of that amount as may be agreed between them and the Department of Finance and Personnel for Northern Ireland as attributable to supplies F81... and importations for the purpose of a business carried on by the Government of Northern Ireland.

Textual Amendments

F79Words in s. 99 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 80(a) (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)

F80Words in s. 99 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 80(b) (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)

F81Word in s. 99 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 80(c) (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)

100 Savings and transitional provisions, consequential amendments and repeals.U.K.

(1)Schedule 13 (savings and transitional provisions) and Schedule 14 (consequential amendments) shall have effect.

(2)The enactments and Orders specified in Schedule 15 are hereby repealed to the extent mentioned in the third column of that Schedule.

(3)This section is without prejudice to the operation of sections 15 to 17 of the M7Interpretation Act 1978 (which relate to the effect of repeals).

Marginal Citations

101 Commencement and extent.U.K.

(1)This Act shall come into force on 1st September 1994 and Part I shall have effect in relation to the charge to VAT on supplies, acquisitions and importations in prescribed accounting periods ending on or after that date.

(2)Without prejudice to section 16 of the M8Interpretation Act 1978 (continuation of proceedings under repealed enactments) except in so far as it enables proceedings to be continued under repealed enactments, section 72 shall have effect on the commencement of this Act to the exclusion of section 39 of the 1983 Act.

(3)This Act extends to Northern Ireland.

(4)Paragraph 23 of Schedule 13 and paragraph 7 of Schedule 14 shall extend to the Isle of Man but no other provision of this Act shall extend there.

Marginal Citations

102 Short title.U.K.

This Act may be cited as the Value Added Tax Act 1994.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources