| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 5 of 72 obligations carry an unlimited fine. 8 carry different penalties and 59 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person45 Taxable Person5 Trader3 Operator2 Director or Officer2 Distributor1

Plus 14 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Taxable Person — also bound by 11 other Acts

Council Directive 2006/112/EC (EU VAT Directive - retained for reference) 52 duties

Value Added Tax Regulations 1995 27 duties

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) 14 duties

Air Departure Tax (Scotland) Act 2017 7 duties

The Value Added Tax (Payments on Account) Order 1993 3 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

Distributor — also bound by 182 other Acts

UK REACH Regulation (retained EU law) 44 duties

The Marketing of Fruit Plant and Propagating Material (England) Regulations 2017 28 duties

The Marketing of Fruit Plant and Propagating Material (Wales) Regulations 2017 26 duties

The Marketing of Fruit Plant and Propagating Material Regulations (Northern Ireland) 2017 25 duties

Electricity Safety, Quality and Continuity Regulations 2002 21 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

The charge to tax

2 of 47 sections shown

s.004 Scope of VAT on taxable supplies. Prosecution

Charge and account for VAT on taxable business suppliesTaxable Person

Unlimited fine

s.018 Removal from warehousing: accountability. Prosecution

Pay VAT when removing goods from a warehouseAny Person

Unlimited fine

45 other sections in this Part — procedural and definitional

s.001 Value added tax.

s.002 Rate of VAT.

s.003 Taxable persons and registration.

s.003 Supplies of electronic, telecommunication and broadcasting services: special accounting schemes

s.005 Meaning of supply: alteration by Treasury order.

s.005 Supplies of goods facilitated by online marketplaces: deemed supply

s.006 Time of supply.

s.007 Place of supply of goods.

s.007 Place of supply of services

s.007 Reverse charge on goods supplied from abroad

s.008 Reverse charge on supplies received from abroad.

s.009 Place where supplier or recipient of services belongs.

s.009 Reverse charge on gas , electricity, heat or cooling ...

s.010 Scope of VAT on acquisitions from member States.

s.011 Meaning of acquisition of goods from another member State.

s.012 Time of acquisition.

s.013 Place of acquisition.

s.014 Acquisitions from persons belonging in other member States.

s.014 Call-off stock arrangements

s.015 Meaning of “importation of goods” into the United Kingdom

s.016 Application of customs enactments

s.016 Postal packets

s.017 Free zone regulations.

s.018 Place and time of ... supply.

s.018 Fiscal warehousing.

s.018 Fiscally warehoused goods: relief.

s.018 Warehouses and fiscal warehouses: services.

s.018 Deficiency in fiscally warehoused goods.

s.018 Sections 18A to 18E: supplementary.

s.019 Value of supply of goods or services.

s.020 Valuation of acquisitions from other member States.

s.021 Value of imported goods.

s.022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.023 Value of supplies involving relevant machine games

s.023 Meaning of “relevant machine game”

s.024 Input tax and output tax.

s.025 Payment by reference to accounting periods and credit for input tax against output tax.

s.026 Input tax allowable under section 25.

s.026 Disallowance of input tax where consideration not paid

s.026 Disapplication of disallowance under section 26A in insolvency

s.026 Adjustment of output tax in respect of supplies under section 55A

s.026 Flat-rate scheme

s.027 Goods imported for private purposes.

s.028 Payments on account of VAT.

s.029 Invoices provided by recipients of goods or services.

Part 2

Reliefs, exemptions and repayments

4 of 19 sections shown

s.033 Refunds of VAT to Academies Regulated

Claim a VAT refund for non-business Academy activitiesDirector or Officer

s.033 Refunds of VAT to charities within section 33D Regulated

Claim VAT refunds for non-business charity activitiesAny Person

s.035 Refund of VAT to persons constructing certain buildings. Regulated

Claim a VAT refund on self-build or residential conversion projectsAny Person

s.039 Applications for forwarding of VAT repayment claims to other member States Regulated

Other duties (1) — Crown / regulator

HMRC must forward EU VAT refund claims for UK businessesStatutory regulator

15 other sections in this Part — procedural and definitional

s.029 Reduced rate

s.030 Zero-rating.

s.031 Exempt supplies ....

s.032 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.033 Refunds of VAT in certain cases.

s.033 Refunds of VAT to museums and galleries

s.033 Charities to which section 33C applies

s.033 Power to extend refunds of VAT to other persons

s.034 Capital goods.

s.036 Bad debts.

s.036 Relief from VAT on acquisition if importation would attract relief

s.037 VAT on importation of goods: reliefs etc

s.038 Importation of goods by taxable persons.

s.039 Repayment of VAT to those in business overseas.

s.040 Refunds in relation to new means of transport supplied to other member States.

Part 3

Application of Act in particular cases

1 of 35 sections shown

s.042 Local authorities. Regulated

Other duties (1) — Crown / regulator

34 other sections in this Part — procedural and definitional

s.040 Northern Ireland Protocol

s.041 Application to the Crown.

s.041 Supply of goods or services by public bodies

s.043 Groups of companies.

s.043 Groups: eligibility.

s.043 Power to alter eligibility for grouping

s.043 Section 43A: control test

s.043 Groups: applications.

s.043 Groups: termination of membership.

s.043 Groups: duplication

s.044 Supplies to groups.

s.045 Partnerships.

s.046 Business carried on in divisions or by unincorporated bodies, personal representatives etc.

s.047 Agents etc.

s.048 VAT representatives and security.

s.049 Transfers of going concerns.

s.050 Terminal markets.

s.050 Margin schemes.

s.050 Margin schemes and export or removal of goods

s.051 Buildings and land.

s.051 Face-value vouchers issued before 1 January 2019

s.051 Vouchers issued on or after 1 January 2019

s.051 Postage stamps issued on or after 1 January 2019

s.052 Trading stamp schemes.

s.053 Tour operators.

s.054 Farmers etc.

s.055 Customers to account for tax on supplies of gold etc.

s.055 Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud

s.055 Deposit schemes: designation

s.055 Deposit schemes: value of supply

s.055 Deposit schemes: liability to account for VAT on deposit amounts

s.056 Fuel for private use.

s.057 Determination of consideration for fuel supplied for private use.

s.057 Importation following zero-rated free zone supply: deemed supply

Part 4

Administration, collection and enforcement

11 of 48 sections shown

s.062 Incorrect certificates as to zero-rating etc. Regulated

Give incorrect zero‑rating certificateAny Person

s.066 Failure to submit section 55A statement Prosecution

Fail to submit a section 55A VAT statement on timeAny Person
Fail to submit a VAT reverse charge (Section 55A) statementAny Person

Fine up to £1,500

s.068 Breaches of walking possession agreements. Regulated

Breach of walking possession agreementAny Person
Breach of walking possession agreement (remove distrained goods without consent)Any Person

s.069 Breaches of regulatory provisions. Regulated

Breach of VAT administrative and record-keeping rulesAny Person
Fail to comply with VAT regulatory requirementsAny Person

s.069 Breach of record-keeping requirements etc. in relation to transactions in gold. Regulated

Fail to keep records or provide information about gold transactionsAny Person
Fail to keep required gold transaction recordsAny Person

s.069 Breach of record-keeping requirements imposed by directions Prosecution

Fail to comply with HMRC record-keeping directionsAny Person
Fail to follow HMRC directions for record-keepingAny Person

Fine up to £6,000

s.069 Penalties under section 69C: officers' liability Regulated

Personal liability for company's VAT fraud penaltyDirector or Officer

s.070 Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C. Prosecution

Mitigation of VAT penaltiesAny Person

Unlimited fine

s.072 Offences. Prosecution

Fraudulently evade VATAny Person
Knowingly facilitate fraudulent VAT evasionAny Person

Unlimited fine

s.077 Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement Regulated

Remove non-UK sellers who fail to register for VAT from your online marketplaceOperator

s.077 Display of VAT registration numbers Regulated

Verify and display seller VAT numbers on online marketplacesOperator

37 other sections in this Part — procedural and definitional

s.058 General provisions relating to the administration and collection of VAT.

s.058 Disclosure of avoidance schemes

s.058 Payment by cheque

s.058 International VAT arrangements

s.059 The default surcharge.

s.059 Default surcharge: payments on account.

s.059 Relationship between sections 59 and 59A.

s.060 VAT evasion: conduct involving dishonesty.

s.061 VAT evasion: liability of directors etc.

s.063 Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.

s.064 Repeated misdeclarations.

s.065 Inaccuracies in section 55A statements

s.067 Failure to notify and unauthorised issue of invoices.

s.067 Breach of controlled goods agreement

s.069 Transactions connected with VAT fraud

s.069 Publication of details of persons liable to penalties under section 69C

s.071 Construction of sections 59 60 to 70.

s.073 Failure to make returns etc.

s.074 Interest on VAT recovered or recoverable by assessment.

s.075 Assessments in cases of acquisitions of certain goods by non-taxable persons.

s.076 Assessment of amounts due by way of penalty, interest or surcharge penalty ....

s.076 Section 76: cases involving special accounting schemes

s.077 Assessments: time limits and supplementary assessments.

s.077 Joint and several liability of traders in supply chain where tax unpaid

s.077 Joint and several liability: sellers identified as non-compliant by the Commissioners

s.077 Joint and several liability under section 77B or 77BA : assessments

s.077 Joint and several liability under section 77B or 77BA : interest

s.077 Exception from liability under section 5A

s.077 Late payment interest on amounts of VAT due

s.078 Interest in certain cases of official error.

s.078 Assessment for interest overpayments.

s.079 Repayment supplement in respect of certain delayed payments or refunds.

s.080 Credit for, or repayment of, overstated or overpaid VAT

s.080 Arrangements for reimbursing customers.

s.080 Assessments of amounts due under section 80A arrangements.

s.080 Assessed amounts of overpayments etc deemed to be amounts of VAT

s.081 Interest given by way of credit and set-off of credits.

Part 5

Reviews and Appeals

3 of 17 sections shown

s.083 Review by HMRC Regulated

Other duties (1) — Crown / regulator

HMRC must review a VAT decision upon requestStatutory regulator

s.083 Review out of time Regulated

Other duties (1) — Crown / regulator

HMRC must review a VAT decision following a late requestStatutory regulator

s.083 Nature of review etc Regulated

Other duties (1) — Crown / regulator

HMRC must review tax decisions and notify you of the outcomeStatutory regulator

14 other sections in this Part — procedural and definitional

s.082 Meaning of “tribunal”

s.083 Appeals.

s.083 Offer of review

s.083 Right to require review

s.083 Extensions of time

s.083 Nature of review: penalties under Schedule 24 to FA 2021

s.083 Effect of conclusions of review: penalties under Schedule 24 to FA 2021

s.083 Bringing of appeals

s.084 Further provisions relating to appeals.

s.085 Settling appeals by agreement.

s.085 Payment of tax on determination of appeal

s.085 Payment of tax where there is a further appeal

s.086 Appeals to Court of Appeal.

s.087 Enforcement of registered or recorded tribunal decisions etc.

Part 6

Supplementary provisions

2 of 17 sections shown

s.091 Disclosure of information for statistical purposes. Imprisonment

Unauthorised disclosure of VAT informationAny Person

s.099 Refund of VAT to Government of Northern Ireland. Regulated

Other duties (1) — Crown / regulator

HMRC must refund VAT to the Government of Northern IrelandStatutory regulator

15 other sections in this Part — procedural and definitional

s.088 Supplies spanning change of rate etc.

s.089 Adjustments of contracts on changes in VAT.

s.090 Failure of resolution under Provisional Collection of Taxes Act 1968.

s.092 Taxation under the laws of other member States etc.

s.093 Territories included in references to other member States etc.

s.094 Meaning of “business” etc.

s.095 Meaning of “new means of transport”.

s.095 Meaning of “online marketplace” and “operator” etc

s.096 Other interpretative provisions.

s.097 Orders, rules and regulations.

s.097 Place of supply orders: transitional provision.

s.098 Service of notices.

s.100 Savings and transitional provisions, consequential amendments and repeals.

s.101 Commencement and extent.

s.102 Short title.

Schedules

43 of 644 shown

s.sch001 A person registered under paragraph 5, 6 or 9 above... Regulated

Notify HMRC if you stop making taxable suppliesAny Person

s.sch001 A person registered under paragraph 10 above who— Regulated

Notify HMRC within 30 days if your VAT registration status changesAny Person

s.sch001 Where a person becomes liable to be registered by virtue... Regulated

Other duties (1) — Crown / regulator

Commissioners must register under correct provision when VAT registration grounds overlapCrown / Minister / Government department

s.sch001 Where a person who is not liable to be registered... Regulated

Other duties (1) — Crown / regulator

HMRC must register voluntary VAT applicants on requestCrown / Minister / Government department

s.sch001a Registration in respect of taxable supplies: non-uk establishment Regulated

s.sch001a (1) The Commissioners may exempt a person from registration under... Regulated

Notify HMRC of material changes to supplies if you are exempt from VAT registrationAny Person

s.sch001a Any notification required under this Schedule must be made in... Regulated

Submit required VAT notifications in the correct formAny Person

s.sch001a (1) A person who becomes liable to be registered by... Regulated

Notify HMRC of VAT registration liability within 30 daysAny Person

s.sch001a (1) A person who becomes liable to be registered by... Regulated

Notify HMRC of VAT registration liability within the relevant periodAny Person

s.sch001a (1) A person registered under paragraph 5 or 6 who,... Regulated

Notify HMRC within 30 days if you stop making taxable suppliesAny Person

s.sch001a (1) The Commissioners must cancel a person's registration under this... Regulated

Other duties (1) — Crown / regulator

HMRC must cancel VAT registration on request if not liableStatutory regulator

s.sch001a (1) The Commissioners may cancel a person's registration under this... Regulated

Other duties (1) — Crown / regulator

HMRC may cancel your VAT registration only from the right dateStatutory regulator

s.sch009za (1) A taxable person must account for and pay NI... Regulated

Account for and pay NI acquisition VAT on your VAT returnsTaxable Person

s.sch009za (1) A person who becomes liable to be registered under... Regulated

Notify HMRC when you become liable for VAT registrationAny Person

s.sch009za (1) Any person registered under this Part of this Schedule... Regulated

Notify HMRC when you are no longer required to be VAT-registered or make relevant acquisitionsAny Person

s.sch009za (1) Where a person who makes or intends to make... Regulated

Notify HMRC of chargeable acquisitions while exempt from registrationAny Person

s.sch009za Any notification required under this Part of this Schedule must... Regulated

Make VAT notifications in the required form and mannerAny Person

s.sch009za (1) A person who becomes liable to be registered under... Regulated

Notify HMRC within 30 days if you become liable to register for VATAny Person

s.sch009za (1) Any person registered under this Part of this Schedule... Regulated

Notify HMRC within 30 days of changes to VAT registration or optionsAny Person

s.sch009za Any notification required under this Part of this Schedule must... Regulated

Submit required notifications in HMRC's specified formAny Person

s.sch009za In a case where the origin territory is Northern Ireland,... Regulated

Preserve VAT records for up to 6 years (Northern Ireland origin)Distributor

s.sch009za (1) Paragraph 2 of Schedule 11 has effect as if—... Regulated

Keep records of certain goods acquired in Northern Ireland from EU member statesTaxable Person

s.sch009zc (1) Any person registered under this Schedule who ceases to... Regulated

Notify HMRC when you stop being VAT registrable or make first supplyAny Person

s.sch009zc (1) A person who becomes liable to be registered under... Regulated

Notify HMRC of VAT registration liability within specified timeframeAny Person

s.sch009zd (1) A person (“P”) who is registered under the OSS... Regulated

Keep and provide OSS records electronically to HMRC on requestAny Person

s.sch009zd (1) A person (“P”) who is a participant in a... Regulated

Keep and provide electronic transaction records for non-UK VAT schemeAny Person

s.sch009zd (1) A person (“P”) may register under the OSS scheme... Regulated

s.sch009zd (1) The Commissioners must register a person (“P”) under the... Regulated

s.sch009zd The Commissioners must cancel the registration of a person (“P”)... Regulated

Other duties (1) — Crown / regulator

HMRC must cancel OSS registration when conditions are metStatutory regulator

s.sch009ze (1) A person (“P”) who is registered under the IOSS... Regulated

Keep IOSS transaction records and provide them to HMRC electronically on requestAny Person

s.sch009ze (1) A person (“P”) who is a participant in a... Regulated

Keep and provide electronic records for VAT special scheme transactionsAny Person

s.sch009ze (1) Before a person (“R”) can be registered as an... Regulated

Provide required information to register as an IOSS representativeAny Person

s.sch009ze Where a person registered under the IOSS scheme (“P”) is... Regulated

Ensure the registered person complies with IOSS obligationsAny Person

s.sch009ze (1) The Commissioners must register a person (“P”) under the... Regulated

Submit IOSS registration request with all required detailsAny Person

s.sch009ze A notification under Article 57h of the Implementing Regulation (notification... Regulated

Send IOSS change notifications electronically as directedAny Person

s.sch009ze The Commissioners must cancel the registration of a person (“P”)... Regulated

Other duties (1) — Crown / regulator

HMRC must cancel IOSS registration when conditions are metStatutory regulator

s.sch009zf The Regulations have effect as if after regulation 213 there... Regulated

Amend special VAT returns correctly within three yearsAny Person

s.sch010 Permission for a body corporate to cease to be a relevant associate of the opter Regulated

Notify HMRC to cease being a relevant associate of a VAT opterAny Person

s.sch011 Administration, collection and enforcement Prosecution

Keep VAT records, submit returns and issue VAT invoicesTrader

Unlimited fine

s.sch011 The Commissioners for Her Majesty’s Revenue and Customs shall be... Regulated

Other duties (1) — Crown / regulator

HMRC must collect and manage VATStatutory regulator

s.sch011 (1) An authorised person who removes anything in the exercise... Regulated

Other duties (1) — Crown / regulator

HMRC must provide records, access, and copies of seized items upon requestStatutory regulator

s.sch011 (1) Every taxable person shall keep such records as the... Regulated

Keep VAT records and preserve them for up to 6 yearsTaxable Person

s.sch011a (1) This paragraph applies in relation to a taxable person... Regulated

Notify HMRC of notifiable VAT avoidance schemes you useTaxable Person

601 other schedules

s.002 Registration in respect of supplies from other member States

s.003 Registration in respect of acquisitions from other member States

s.006 Valuation: special cases

s.007 Valuation of acquisitions from other member states: special cases

s.008 Zero-rating

s.010 BUILDINGS AND LAND

s.013 Transitional provisions and savings

s.015 Repeals

s.sch001 Registration in respect of taxable supplies : UK establishment

s.sch001 (1) Subject to sub-paragraphs (3) to (7) below, a person...

s.sch001 (1) Where a person who is not liable to be...

s.sch001 (1) Subject to sub-paragraph (4) below, where a registered person...

s.sch001 (1) Notwithstanding the preceding provisions of this Schedule, where a...

s.sch001 The Treasury may by order substitute for any of the...

s.sch001 The value of a supply of goods or services shall...

s.sch001 Any notification required under this Schedule shall be made in...

s.sch001 In this Schedule “registrable” means liable or entitled to be...

s.sch001 References in this Schedule to supplies are references to supplies...

s.sch001 (1) Paragraph 2 below is for the purpose of preventing...

s.sch001 (1) Without prejudice to paragraph 1 above, if the Commissioners...

s.sch001 A person who has become liable to be registered under...

s.sch001 (1) Subject to sub-paragraph (2) below, a person who has...

s.sch001 (1) A person who becomes liable to be registered by...

s.sch001a (1) A person becomes liable to be registered under this...

s.sch001a In determining for the purposes of paragraphs 8 and 9...

s.sch001a (1) The Commissioners may cancel a person's registration under this...

s.sch001a Paragraphs 8 to 11 are subject to paragraph 18 of...

s.sch001a (1) A person does not become liable to be registered...

s.sch001a A person is treated as having become liable to be...

s.sch001a (1) A person does not cease to be liable to...

s.sch002 (1) A person who— (a) is not registered under this...

s.sch002 For the purposes of this Schedule a supply of goods...

s.sch002 (1) Subject to sub-paragraph (2) below, a person who has...

s.sch002 (1) A person who becomes liable to be registered under...

s.sch002 (1) Where a person who is not liable to be...

s.sch002 (1) Any person registered under this Schedule who ceases to...

s.sch002 (1) Subject to paragraph 7 below, where a person registered...

s.sch002 (1) The Commissioners shall not, under paragraph 6(1) above, cancel...

s.sch002 The Treasury may by order substitute for any of the...

s.sch002 Any notification required under this Schedule shall be made in...

s.sch003 (1) A person who— (a) is not registered under this...

s.sch003 Any notification required under this Schedule shall be made in...

s.sch003 For the purposes of this Schedule an acquisition of goods...

s.sch003 (1) Subject to sub-paragraph (2) below, a person who has...

s.sch003 (1) A person who becomes liable to be registered under...

s.sch003 (1) Where a person who is not liable to be...

s.sch003 (1) Any person registered under this Schedule who ceases to...

s.sch003 (1) Subject to paragraph 7 below, where a person registered...

s.sch003 (1) The Commissioners shall not, under paragraph 6(1) above, cancel...

s.sch003 (1) Notwithstanding the preceding provisions of this Schedule, where a...

s.sch003 The Treasury may by order substitute for any of the...

s.sch003a Registration in respect of disposals of assets for which a VAT repayment is claimed

s.sch003a (1) A person who is not registered under this Act,...

s.sch003a A person who has become liable to be registered under...

s.sch003a (1) A person who becomes liable to be registered by...

s.sch003a (1) Subject to sub-paragraph (2) below, a person registered under...

s.sch003a (1) Subject to sub-paragraph (3) below, where the Commissioners are...

s.sch003a (1) Notwithstanding the preceding provisions of this Schedule, where a...

s.sch003a Any notification required under this Schedule shall be made in...

s.sch003a (1) For the purposes of this Schedule a supply of...

s.sch003b Electronic, telecommunication and broadcasting services: non-union scheme

s.sch003b Persons registered under this Schedule are to be registered in...

s.sch003ba Electronic, telecommunication and broadcasting services: Union scheme

s.sch003ba In this Schedule— (a) Parts 2 and 3 establish a...

s.sch004 Matters to be treated as supply of goods or services

s.sch004 (1) Any transfer of the whole property in goods is...

s.sch004 Matters to be treated as supply of goods or services

s.sch004 The supply of any form of power, heat, refrigeration or...

s.sch004 The grant, assignment or surrender of a major interest in...

s.sch004 (1) Subject to sub-paragraph (2) below, where goods forming part...

s.sch004 (1) In paragraph 5 “ qualifying charitable donation ” means...

s.sch004 (1) Where, in a case not falling within paragraph 5(1)...

s.sch004 Where in the case of a business carried on by...

s.sch004 (1) Where a person ceases to be a taxable person,...

s.sch004 (1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...

s.sch004a Place of supply of services: special rules

s.sch004a (1) A supply of services to which this paragraph applies...

s.sch004a (1) A supply of services to a person who is...

s.sch004a A supply of services to a person who is not...

s.sch004a (1) A supply to a person who is not a...

s.sch004a A supply to a person who is not a relevant...

s.sch004a (1) A supply to a person who is not a...

s.sch004a (1) A supply consisting of the provision to a person...

s.sch004a (1) A supply of services consisting of the transportation of...

s.sch004a (1) A supply of services consisting of the short-term hiring...

s.sch004a A supply of restaurant or catering services is to be...

s.sch004a (1) A supply of services consisting of

s.sch004a (1) Where— (a) a supply of services consisting of the...

s.sch004a (1) This paragraph applies to a supply of services consisting...

s.sch004a (1) Where— (a) a supply of services consisting of the...

s.sch004a (1) A supply to a relevant business person of services...

s.sch004a Where— (a) a supply of services to a relevant business...

s.sch004a (1) Where— (a) a supply of services to a relevant...

s.sch004a (1) This paragraph applies to a supply of services consisting...

s.sch004a (1) This paragraph applies to a supply of services to...

s.sch004b Call-off stock arrangements

s.sch004b Where this Schedule applies

s.sch004b Removal of the goods not to be treated as a supply

s.sch004b Goods transferred to the customer within 12 months of arrival

s.sch004b Relevant event occurs within 12 months of arrival

s.sch004b Goods not transferred and no relevant event occurs within 12 months of arrival

s.sch004b Exception to paragraphs 4 and 5: goods returned to origin State

s.sch004b Meaning of “relevant event”

s.sch004b Record keeping by the supplier

s.sch004b Record keeping by the customer

s.sch005 Services supplied where received

s.sch005 Transfers and assignments of copyright, patents, licences, trademarks and similar...

s.sch005 Section 8(1) shall have effect in relation to any service—...

s.sch005 Advertising services.

s.sch005 Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...

s.sch005 Acceptance of any obligation to refrain from pursuing or exercising,...

s.sch005 Banking, financial and insurance services (including reinsurance, but not including...

s.sch005 The provision of access to, and of transport or transmission...

s.sch005 The supply of staff.

s.sch005 The letting on hire of goods other than means of...

s.sch005 Telecommunications services, that is to say services relating to the...

s.sch005 Radio and television broadcasting services.

s.sch005 Electronically supplied services, for example— (a) website supply, web-hosting and...

s.sch005 The services rendered by one person to another in procuring...

s.sch005 Any services not of a description specified in paragraphs 1...

s.sch005a Goods Eligible to be Fiscally Warehoused

s.sch006 (1) Where— (a) the value of a supply made by...

s.sch006 (1) This paragraph applies to a supply of goods or...

s.sch006 (1) Subject to the following provisions of this paragraph, where—...

s.sch006 (1) Sub-paragraph (2) applies to goods that—

s.sch006 (1) This paragraph applies for the purposes of determining the...

s.sch006 Regulations may require that in prescribed circumstances there is to...

s.sch006 A direction under paragraph 1 or 2 above may be...

s.sch006 (1) Where— (a) the value of a supply made by...

s.sch006 Where— (a) the whole or part of a business carried...

s.sch006 (1) This paragraph applies if— (a) a taxable person (“P”)...

s.sch006 (1) Where— (a) any goods whose supply involves their removal...

s.sch006 (1) Sub-paragraph (2) applies where— (a) goods or services are...

s.sch006 Valuation: special cases

s.sch006 (1) Where there is a supply of goods by virtue...

s.sch006 (1) Where there is a supply of services by virtue...

s.sch006 Where any supply of services is treated by virtue of...

s.sch006 (1) This paragraph applies where— (a) a supply (“the intra-group...

s.sch006 (1) This paragraph applies where a supply of services consists...

s.sch006 (1) This paragraph applies if, in a prescribed accounting period,...

s.sch006 (1) The Treasury must, by order, make provision about the...

s.sch006 (1) For the purposes of this Part of this Schedule—...

s.sch007 (1) Where, in the case of the acquisition of any...

s.sch007 (1) Where, in such cases as the Commissioners may by...

s.sch007 (1) Where goods are acquired from another member State in...

s.sch007 (1) Subject to the following provisions of this paragraph, where—...

s.sch007 In this Schedule— “ relevant transaction ”, in relation to...

s.sch007a CHARGE AT REDUCED RATE

s.sch007a Meaning of “supply of qualifying services”

s.sch007a Meaning of “building materials”

s.sch007a Installation of heat pumps

s.sch007a Relevant supplies of energy-saving materials by a person who installs...

s.sch007a The supply, in a case not falling within item 2,...

s.sch007a Items 1 and 2 apply to related garage works

s.sch007a Meaning of “use for a relevant charitable purpose”

s.sch007a Meaning of “renewable source heating system”

s.sch007a Meaning of “relevant supplies”

s.sch007a Supplies , so far as not falling within Group 23...

s.sch008 Installation of heat pumps

s.sch008 Sports drinks that are advertised or marketed as products designed...

s.sch008 Meaning of “use for a relevant charitable purpose”

s.sch009 Exemptions

s.sch009 Item No

s.sch009a Anti-avoidance provisions: groups

s.sch009a (1) Subject to paragraph 2 below, the Commissioners may give...

s.sch009a (1) The Commissioners shall not give a direction under this...

s.sch009a (1) The directions that may be given by the Commissioners...

s.sch009a (1) A direction under this Schedule shall not be given...

s.sch009a (1) A direction under this Schedule relating to a supply...

s.sch009a (1) Subject to sub-paragraph (3) below, where—

s.sch009a (1) References in this Schedule to being treated as a...

s.sch009za VAT on acquisitions in Northern Ireland from member States

s.sch009za (1) VAT is charged, in accordance with this Schedule, on...

s.sch009za (1) This paragraph applies, in such cases as the Commissioners...

s.sch009za (1) Where goods are acquired from a member State in...

s.sch009za (1) Subject to the following provisions of this paragraph, where—...

s.sch009za In this Part of this Schedule— “ relevant transaction ”,...

s.sch009za (1) NI acquisition VAT is input tax in relation to...

s.sch009za (1) NI acquisition VAT is charged at the rate of...

s.sch009za (1) Section 30(3) (zero-rating) applies to an acquisition of goods...

s.sch009za (1) Sections 33 to 33C, 33E and 34 apply to...

s.sch009za (1) Where— (a) a person carries out works to which...

s.sch009za (1) Where a person who is not a taxable person...

s.sch009za (1) NI acquisition VAT is charged on any acquisition from...

s.sch009za Subsections (3) and (4) of section 41 (application to the...

s.sch009za (1) Section 43 (groups of companies) applies to an acquisition...

s.sch009za (1) Subsection (1) of section 45 (partnerships) applies to persons...

s.sch009za (1) In section 46 (business carried on in divisions or...

s.sch009za (1) Where goods are acquired from a member State by...

s.sch009za Subsection (1)(a) of section 48 (VAT representatives and security) applies...

s.sch009za Section 50A(5) (margin schemes) has effect as if after “supply,”...

s.sch009za (1) Section 69(1) (breaches of regulatory provisions) applies to a...

s.sch009za (1) Any reference in section 72(1) or (8) (offences)—

s.sch009za (1) Subsection (3) of section 73 (failure to make returns...

s.sch009za (1) References in this Act to the acquisition of goods...

s.sch009za Paragraph (c) of Section 74(1) applies to a person who...

s.sch009za (1) Where a person who has, at a time when...

s.sch009za Section 77 (time limits and supplementary assessments) has effect as...

s.sch009za In section 80 (credit for, or repayment of, overstated or...

s.sch009za (1) The following matters are to be treated as if...

s.sch009za (1) This paragraph applies where there is a change in...

s.sch009za (1) Where— (a) by virtue of a resolution having effect...

s.sch009za (1) Section 99 (refund of VAT to Government of Northern...

s.sch009za (1) A person who— (a) is not registered under this...

s.sch009za (1) A person who has become liable to be registered...

s.sch009za (1) For the purposes of this Act, the normal rule...

s.sch009za (1) Where a person who is not liable to be...

s.sch009za (1) Where a person registered under this Part of this...

s.sch009za The Treasury may by regulations substitute for any of the...

s.sch009za For the purposes of this Part of this Schedule “...

s.sch009za (1) A person who— (a) is not registered under this...

s.sch009za (1) A person who has become liable to be registered...

s.sch009za (1) For the purposes of this Act, the normal rule...

s.sch009za (1) Where a person who is not liable to be...

s.sch009za (1) Where a person registered under this Part of this...

s.sch009za The Treasury may by regulations substitute for any of the...

s.sch009za For the purposes of this Part of this Schedule “...

s.sch009za (1) This Part of this Schedule applies where—

s.sch009za The removal of the goods from the origin territory is...

s.sch009za (1) The rules in sub-paragraph (2) apply if—

s.sch009za (1) Sub-paragraph (2) applies where— (a) a person (“the original...

s.sch009za (1) The rules in sub-paragraph (2) apply (subject to paragraph...

s.sch009za The rules in paragraphs 60(2) and 61(2) do not apply...

s.sch009za (1) For the purposes of this Part of this Schedule...

s.sch009za (1) In a case where the destination territory is Northern...

s.sch009za (1) Paragraph 1 of Schedule 1 (registration in respect of...

s.sch009za Paragraph 3 of Schedule 1A (registration in respect of taxable...

s.sch009za Paragraph 1 of Schedule 3A (registration in respect of disposals...

s.sch009za (1) Paragraph 1A of Schedule 6 (valuation: special cases) has...

s.sch009za (1) The Commissioners may by regulations make provision for the...

s.sch009za Group 12 in Part 2 of Schedule 8 (zero-rating: drugs...

s.sch009za Group 14 in Part 2 of Schedule 9 (exemptions: supplies...

s.sch009za (1) Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has...

s.sch009za (1) Regulations under this paragraph may require the submission to...

s.sch009za (1) The following provisions apply to NI acquisition VAT as...

s.sch009za Section 13 of the Customs and Excise Duties (General Reliefs)...

s.sch009za Section 8 of the Vehicle Excise and Registration Act 1994...

s.sch009za (1) Paragraph 11 of Schedule 36 to the Finance Act...

s.sch009za Schedule 18 to the Finance Act 2016 (serial tax avoidance)...

s.sch009za (1) For the purposes of this Act the value of...

s.sch009za Schedule 17 to the Finance (No. 2) Act 2017 (disclosure...

s.sch009za (1) References in this Act, in relation to a member...

s.sch009za (1) The Commissioners may by regulations provide for the territory...

s.sch009za (1) In this Act “means of transport” in the expression...

s.sch009za Where the context requires it, references in this Schedule to...

s.sch009za (1) Where, in the case of the acquisition of any...

s.sch009zb Goods removed to or from Northern Ireland and supply rules

s.sch009zb (1) The importation of Union goods into the United Kingdom...

s.sch009zb Subsection (8) of section 30 (power to zero-rate supplies where...

s.sch009zb Section 30(9) (zero-rating of supply of exported goods let on...

s.sch009zb (1) Where a supply of goods has been zero-rated under...

s.sch009zb (1) Section 37 (relief from VAT on importation of goods)...

s.sch009zb (1) Item 3 of Group 13 of Schedule 8 (zero-rating)...

s.sch009zb (1) Section 18 (place and time of supply) has effect...

s.sch009zb (1) A supply of goods, or an acquisition of goods...

s.sch009zb (1) The Commissioners may, if it appears to them proper,...

s.sch009zb (1) Sub-paragraph (2) applies to any place in Northern Ireland...

s.sch009zb (1) Sub-paragraphs (5) and (6) apply where—

s.sch009zb (1) For the purposes of this Act, the value of...

s.sch009zb Section 18B(5) (fiscally warehoused goods: relief) has effect as if...

s.sch009zb (1) Section 18C has effect as if any reference to—...

s.sch009zb (1) This paragraph applies to any supply to which paragraph...

s.sch009zb (1) Section 18E applies— (a) to goods which have been...

s.sch009zb (1) Where— (a) a person who makes, or is to...

s.sch009zb (1) In this Part of this Schedule— “ eligible goods...

s.sch009zb (1) Paragraph 3 of Schedule 6 (valuation: special cases) has...

s.sch009zb (1) Paragraph 3(1) (zero-rating of supplies involving removal of goods...

s.sch009zb (1) Where any supply of goods involves both—

s.sch009zb (1) Goods whose place of supply is not determined under...

s.sch009zb (1) A supply of goods that involves the removal of...

s.sch009zb (1) A person carrying on a business makes a supply...

s.sch009zb Subsection (1)(a) of Section 43 (disregard of supplies between members...

s.sch009zb (1) A removal of goods from Great Britain to Northern...

s.sch009zb (1) Paragraph 3(1) (zero-rating of supply of goods removed from...

s.sch009zb (1) Subsection (8) of section 30 (power to zero-rate supplies...

s.sch009zb Part 4 (warehouses) has effect as if any reference to...

s.sch009zb Nothing in this Part of this Schedule is to be...

s.sch009zb (1) Part 3 of Schedule 9ZC (liability to be registered...

s.sch009zb (1) This paragraph applies to a removal of goods from...

s.sch009zb (1) This paragraph applies where goods are removed from Northern...

s.sch009zb (1) No VAT is to be charged on the removal...

s.sch009zb Item 1 of Group 13 of Schedule 8 (zero-rating)—

s.sch009zb Subsection (5) of Section 30 (export by charities treated as...

s.sch009zb Section 30(6) (zero-rating of exports by supplier) has effect as...

s.sch009zc Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol

s.sch009zc Except in relation to a removal to which paragraph 6(3A)...

s.sch009zc (1) Where a person registered under this Schedule satisfies the...

s.sch009zc Any notification required under this Part of this Schedule must...

s.sch009zc For the purposes of this Part of this Schedule a...

s.sch009zc Paragraph 1 of Schedule 41 to the Finance Act 2008...

s.sch009zc Section 5A has effect as if in subsection (1)(c)(ii) after...

s.sch009zc This Act has effect as if after section 5A there...

s.sch009zc Section 77F (exception from liability under section 5A) has effect...

s.sch009zc In Part 2 of Schedule 8 (zero-rating: the groups), Group...

s.sch009zc (1) In Schedule 11, paragraph 6 has effect subject to...

s.sch009zc Schedule 11 has effect as if after paragraph 6 there...

s.sch009zc (1) Sub-paragraph (2) applies (instead of section 6) to a...

s.sch009zc (1) Sub-paragraph (2) applies, instead of section 15(4) and (5)...

s.sch009zc (1) Sub-paragraph (2) applies, instead of paragraph 4(3) , (3A)...

s.sch009zc (1) In Schedule 2 to the Value Added Tax (Imported...

s.sch009zc (1) In the Value Added Tax Regulations 1995 (S.I. 1995/2518),...

s.sch009zc (1) A person who is treated as having imported goods...

s.sch009zc (1) A person who has become liable to be registered...

s.sch009zc (1) Where a person who is not liable to be...

s.sch009zd Distance selling of goods from Northern Ireland: special accounting scheme

s.sch009zd In this Schedule— (a) Parts 2 and 3 establish a...

s.sch009zd (1) This paragraph applies where a person (“P”)—

s.sch009zd (1) A person (“P”) who is or has been registered...

s.sch009zd (1) An OSS scheme return is to be made out...

s.sch009zd (1) A person who is required to submit an OSS...

s.sch009zd Section 44 of the Commissioners for Revenue and Customs Act...

s.sch009zd (1) A person (“ P ”) who—

s.sch009zd (1) In this Schedule “ a non-UK scheme ” means...

s.sch009zd (1) A participant in a non-UK scheme is not required...

s.sch009zd (1) Sub-paragraph (2) applies where a person (“P”) who is...

s.sch009zd (1) A person (“P”) who— (a) is a participant in...

s.sch009zd For the purposes of this Schedule, “ scheme supply ”...

s.sch009zd In paragraph 1 of Schedule 6 (valuation: supply to connected...

s.sch009zd The power of the Commissioners to make regulations under section...

s.sch009zd (1) For the purposes of this Schedule, section 73 (failure...

s.sch009zd (1) Sub-paragraphs (2) and (3) make modifications of section 73...

s.sch009zd References to prescribed accounting periods in section 77 (assessments: time...

s.sch009zd (1) Where a person who has made an OSS scheme...

s.sch009zd (1) Sub-paragraph (2) states the “ reckonable date ” for...

s.sch009zd (1) A person who is required to make an OSS...

s.sch009zd (1) If a person on whom a special surcharge liability...

s.sch009zd (1) A person who would otherwise have been liable to...

s.sch009zd Persons registered under the OSS scheme are to be registered...

s.sch009zd (1) Section 78 (interest in certain cases of official error)...

s.sch009zd (1) A person may make a claim if the person—...

s.sch009zd (1) In section 80 (credit for, or repayment of, overstated...

s.sch009zd (1) This paragraph applies where— (a) a person makes an...

s.sch009zd Where a participant in a non-UK scheme—

s.sch009zd Where a person corrects a non-UK return in a way...

s.sch009zd Where a participant in a non-UK scheme is liable to...

s.sch009zd (1) An appeal lies to the tribunal with respect to...

s.sch009zd (1) In this Schedule— “ administering member State ”, in...

s.sch009zd Where a person (“P”) is registered under this Schedule, P's...

s.sch009zd The Commissioners may, by means of a notice published by...

s.sch009zd (1) A person (“P”) registered under the OSS scheme must...

s.sch009ze Distance selling of goods imported to Northern Ireland: special accounting scheme

s.sch009ze In this Schedule— (a) Parts 2 and 3 establish a...

s.sch009ze (1) This paragraph applies where a person (“P”)—

s.sch009ze (1) A person (“P”) who is, or has been, registered...

s.sch009ze (1) An IOSS scheme return is to be made out...

s.sch009ze (1) A person who is required to submit an IOSS...

s.sch009ze Section 44 of the Commissioners for Revenue and Customs Act...

s.sch009ze (1) For the purposes of this Schedule, section 73 (failure...

s.sch009ze (1) Sub-paragraphs (2) and (3) make modifications of section 73...

s.sch009ze References to prescribed accounting periods in section 77 (assessments: time...

s.sch009ze (1) Where a person who has made a relevant special...

s.sch009ze (1) For the purposes of this Schedule, a supply of...

s.sch009ze (1) Sub-paragraph (2) states the “ reckonable date ” for...

s.sch009ze (1) A person who is required to make a relevant...

s.sch009ze (1) If a person on whom a special surcharge liability...

s.sch009ze (1) A person who would otherwise have been liable to...

s.sch009ze (1) Section 78 (interest in certain cases of official error)...

s.sch009ze (1) A person may make a claim if the person—...

s.sch009ze (1) In section 80 (credit for, or repayment of, overstated...

s.sch009ze (1) This paragraph applies where— (a) a person makes a...

s.sch009ze Where a participant in a special scheme—

s.sch009ze Where a person corrects a special scheme return in a...

s.sch009ze Persons registered under the IOSS scheme are to be registered...

s.sch009ze Where a participant in a special scheme is liable to...

s.sch009ze (1) A person may register as an IOSS representative for...

s.sch009ze (1) Notwithstanding any provision in this Act to the contrary...

s.sch009ze Where a person (“P”) who is registered under Schedule 1...

s.sch009ze (1) A person who— (a) is a participant in a...

s.sch009ze Where a person (“P”)— (a) has a business establishment, or...

s.sch009ze (1) No charge to VAT occurs on the importation of...

s.sch009ze (1) Sub-paragraphs (3) and (4) apply (instead of sections 6...

s.sch009ze (1) Sub-paragraph (2) applies (instead of section 6) to a...

s.sch009ze A person (“P”) may register under the IOSS scheme if—...

s.sch009ze Section 48(1ZA) (VAT representatives) does not permit the Commissioners to...

s.sch009ze (1) Part 21 of the Value Added Tax Regulations 1995...

s.sch009ze (1) An appeal lies to the tribunal with respect to...

s.sch009ze (1) In this Schedule— “ administering member State ”, in...

s.sch009ze Where a person (“P”) is registered under this Schedule, P's...

s.sch009ze (1) Where the Commissioners register a person under the IOSS...

s.sch009zf Modifications etc in connection with Schedules 9ZD and 9ZE

s.sch009zf This Act has effect subject to the following modifications.

s.sch009zf FA 2009 has effect subject to the following modifications.

s.sch009zf Section 101 (late payment interest on sums due to HMRC)...

s.sch009zf Section 102 (repayment interest on sums to be paid by...

s.sch009zf Part 2 of Schedule 54 (repayment interest: special provision as...

s.sch009zf Part 2A of Schedule 54 (repayment interest: VAT: special provision...

s.sch009zf Part 2 of Schedule 54A (further provision as to late...

s.sch009zf Section 108 (suspension of penalties during currency of agreement for...

s.sch009zf (1) Section 54 of the Taxation (Cross-border Trade) Act 2018...

s.sch009zf (1) Schedule 26 to FA 2021 (penalties for failure to...

s.sch009zf The Value Added Tax Regulations 1995 (S.I. 1995/2518) have effect...

s.sch009zf In Part 5A (reimbursement arrangements), regulation 43A (interpretation of Part...

s.sch009zf (1) Part 19 (bad debt relief (the new scheme)) has...

s.sch009zf (1) Part 20A of those Regulations (Repayments to EU traders...

s.sch009zf Section 3 (taxable persons and registration) has effect as if,...

s.sch009zf In section 4 (scope of VAT on taxable supplies), after...

s.sch009zf (1) Section 76 (assessment of amounts due by way of...

s.sch009zf This Act has effect as if after section 76 there...

s.sch009zf (1) Section 80 (credit for, or repayment of, overstated or...

s.sch009zf Section 84 (further provision about appeals) has effect as if...

s.sch009zf Schedule 1 (registration in respect of taxable supplies: UK establishment)...

s.sch009zf Schedule 1A (registration in respect of taxable supplies: non-UK establishment)...

s.sch009zf Schedule 11 (administration, collection and enforcement) has effect as if...

s.sch009zf In Schedule 24 to FA 2007, paragraph 1 (error in...

s.sch010 Overview of the option to tax

s.sch010 Relevant housing associations

s.sch010 Grant to individual for construction of dwelling

s.sch010 Developers of exempt land

s.sch010 Meaning of grants made by a developer

s.sch010 Meaning of “development financier”

s.sch010 Meaning of “exempt land”: basic definition

s.sch010 Meaning of “exempt land”: the building occupation conditions

s.sch010 Meaning of “exempt land”: eligible purposes

s.sch010 Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999

s.sch010 Scope of the option

s.sch010 The day from which the option has effect

s.sch010 Effect of the option to tax: exempt supplies become taxable

s.sch010 Requirement to notify the option

s.sch010 Real estate elections: elections to opt to tax land subsequently acquired

s.sch010 Real estate elections: supplementary

s.sch010 Revocation of option: the “cooling off” period

s.sch010 Revocation of option: lapse of 6 years since having a relevant interest

s.sch010 Revocation of option: lapse of more than 20 years since option had effect

s.sch010 Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance

s.sch010 Exclusion of new building from effect of an option

s.sch010 Pre-option exempt grants: requirement for prior permission before exercise of option to tax

s.sch010 Paragraph 28: application for prior permission

s.sch010 Meaning of “relevant associate”

s.sch010 Paragraph 28: purported exercise where prior permission not obtained

s.sch010 Timing of grant and supplies

s.sch010 Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses

s.sch010 Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule

s.sch010 Other definitions etc

s.sch010 Introductory

s.sch010 Disposal of interest or change of use following relevant zero-rated supply

s.sch010 Charge to VAT

s.sch010 Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses

s.sch010 Definitions

s.sch010 Benefit of consideration for grant accruing to a person other than the grantor

s.sch010 Dwellings designed or adapted, and intended for use, as dwelling etc

s.sch010 Conversion of buildings for use as dwelling etc

s.sch010 Charities

s.sch010 Residential caravans

s.sch010 Residential houseboats

s.sch010a Face-value vouchers issued before 1 January 2019

s.sch010a (1) In this Schedule “ face-value voucher ” means a...

s.sch010a The issue of a face-value voucher, or any subsequent supply...

s.sch010a (1) This paragraph applies to a face-value voucher issued by...

s.sch010a The consideration for the supply of a face-value voucher that...

s.sch010a (1) This paragraph applies to a face-value voucher that is...

s.sch010a Where— (a) a face-value voucher (other than a postage stamp)...

s.sch010a Paragraphs 2 to 4, 6 and 7 do not apply...

s.sch010a (1) In this Schedule— “ credit voucher ” has the...

s.sch010b VAT treatment of vouchers issued on or after 1 January 2019

s.sch010b (1) In this Schedule “voucher” means an instrument (in physical...

s.sch010b Nothing in this Schedule affects the application of this Act...

s.sch010b (1) This paragraph applies where, as part of a composite...

s.sch010b (1) This paragraph gives the meaning of other expressions used...

s.sch010b (1) The issue, and any subsequent transfer, of a voucher...

s.sch010b (1) A voucher is a single purpose voucher if, at...

s.sch010b (1) This paragraph applies where a single purpose voucher is...

s.sch010b A voucher is a multi-purpose voucher if it is not...

s.sch010b (1) Any consideration for the issue or subsequent transfer of...

s.sch010b (1) Where a multi-purpose voucher is accepted as consideration for...

s.sch010b (1) This paragraph applies where— (a) a voucher is issued...

s.sch011 (1) For the purpose of exercising any powers under this...

s.sch011 (1) Where, on an application by an authorised person, a...

s.sch011 (1) Where, on an application made as mentioned in sub-paragraph...

s.sch011 (1) A certificate of the Commissioners— (a) that a person...

s.sch011 (1) Regulations under this paragraph may require the keeping of...

s.sch011 (1) Regulations may require a taxable person supplying goods or...

s.sch011 (1) This paragraph applies where a taxable person provides to...

s.sch011 (1) Regulations may prescribe, or provide for the Commissioners to...

s.sch011 (1) The Commissioners may, as a condition of allowing or...

s.sch011 (1) VAT due from any person shall be recoverable as...

s.sch011 (1) The Commissioners may direct any taxable person named in...

s.sch011 (1) The Commissioners may by regulations make provision for requiring...

s.sch011 (1) An authorised person may take samples from goods that...

s.sch011 An authorised person may at any reasonable time require a...

s.sch011a Disclosure of avoidance Schemes

s.sch011a In this Schedule— “ designated scheme ” has the meaning...

s.sch011a (1) A person who fails to comply with paragraph 6...

s.sch011a (1) Where the failure mentioned in paragraph 10(1) relates to...

s.sch011a (1) Where any person is liable under paragraph 10 to...

s.sch011a Regulations under this Schedule— (a) may make different provision for...

s.sch011a (1) For the purposes of this Schedule, a taxable person...

s.sch011a (1) In this Schedule “ non-deductible tax ”, in relation...

s.sch011a (1) If it appears to the Treasury—

s.sch011a (1) If it appears to the Treasury that a provision...

s.sch011a (1) For the purposes of this Schedule, a scheme is...

s.sch011a (1) Paragraph 6 does not apply to a taxable person...

s.sch011a (1) The purpose of this paragraph is to prevent the...

s.sch011a (1) Any person may, at any time, provide the Commissioners...

s.sch012 Constitution and procedure of tribunals

s.sch012 (1) There shall continue to be tribunals for England and...

s.sch012 (1) A person who fails to comply with a direction...

s.sch012 (1) There shall continue to be a President of VAT...

s.sch012 (1) The President may resign his office at any time...

s.sch012 (1) Such number of VAT tribunals shall be established as...

s.sch012 (1) A VAT tribunal shall consist of a chairman sitting...

s.sch012 For each sitting of a VAT tribunal the chairman shall...

s.sch012 (1) There shall be a panel of chairmen and a...

s.sch012 No member of a VAT tribunal shall be compelled to...

s.sch012 The Lord Chancellor after consultation with the Lord Advocate may...

s.sch013 (1) Nothing in paragraphs 5 and 6 of Schedule 10...

s.sch013 Where an offence for the continuation of which a penalty...

s.sch013 Part IV of this Act, except section 72, shall not...

s.sch013 (1) Section 72 shall have effect in relation to any...

s.sch013 (1) The provisions of this paragraph have effect in relation...

s.sch013 (1) Section 63 does not apply in relation to returns...

s.sch013 (1) In relation to any prescribed accounting period beginning before...

s.sch013 Section 70 shall not apply in relation to any penalty...

s.sch013 Section 74 shall not apply in relation to prescribed accounting...

s.sch013 Nothing in this Act shall prejudice the effect of the...

s.sch013 So far as this Act re-enacts any provision contained in...

s.sch013 An assessment may be made under section 73 in relation...

s.sch013 Section 81 shall have effect in relation to amounts becoming...

s.sch013 (1) Without prejudice to paragraph 1 above, section 83 applies...

s.sch013 Nothing in paragraph 7 of Schedule 14 shall affect the...

s.sch013 Where a vehicle in respect of which purchase tax was...

s.sch013 Where there were in force immediately before 21st April 1975...

s.sch013 (1) Any appointment to a panel of chairmen of the...

s.sch013 Notwithstanding the repeal by this Act of section 32B of...

s.sch013 Transitional provisions and savings

s.sch013 (1) A supply of services made after the commencement of...

s.sch013 Transitional provisions and savings

s.sch014 Consequential amendments

s.sch014 In section 2(5A) of the Diplomatic Privileges Act 1964 for...

s.sch014 (1) The Income and Corporation Taxes Act 1988 shall be...

s.sch014 Consequential amendments

s.sch014 In Parts I and II of Schedule 1 to the...

s.sch014 In section 7 of the Finance Act 1994—

s.sch014 In paragraph 23 of Schedule 2 to the Vehicle Excise...

s.sch014 In paragraph 10(1A) of the Commonwealth Secretariat Act 1966 for...

s.sch014 In section 1(8A) of the Consular Relations Act 1968 for...

s.sch014 In paragraph 19(c) of Schedule 1 to the International Organisations...

s.sch014 In section 1(5) of the Diplomatic and other Privileges Act...

s.sch014 In section 1(1) of the Customs and Excise Management Act...

s.sch014 (1) In section 1(1)(d) of the Isle of Man Act...

s.sch014 Consequential amendments

s.sch014 In paragraph 8(2) of Schedule 3 to the Bankruptcy (Scotland)...

s.schedule/13/part/chapter/1/paragraph/wrapper24n2 Notes:

s.schedule/7a/part/2/chapter/4/paragraph/1n8 schedule/7A/part/2/chapter/4/paragraph/1n8

s.schedule/8/part/ii/chapter/10/paragraph/wrapper7n2 Notes:

s.schedule/8/part/ii/chapter/12/paragraph/wrapper8n2 Notes:

s.schedule/8/part/ii/chapter/13/paragraph/wrapper9n2 Notes:

s.schedule/8/part/ii/chapter/14/paragraph/wrapper54n Notes:

s.schedule/8/part/ii/chapter/15/paragraph/wrapper10n Notes:

s.schedule/8/part/ii/chapter/16/paragraph/wrapper11n Notes:

s.schedule/8/part/ii/chapter/1/crossheading/items/ov Notes:

s.schedule/8/part/ii/chapter/3/paragraph/wrapper2n2 Notes

s.schedule/8/part/ii/chapter/5/paragraph/wrapper3n2 Notes:

s.schedule/8/part/ii/chapter/6/paragraph/wrapper4n2 Notes:

s.schedule/8/part/ii/chapter/8/paragraph/wrapper5n2 Notes:

s.schedule/8/part/ii/chapter/9/paragraph/wrapper6n2 Note:

s.schedule/9/part/ii/chapter/10/paragraph/wrapper20n Notes:

s.schedule/9/part/ii/chapter/12/paragraph/wrapper21n Notes:

s.schedule/9/part/ii/chapter/12/paragraph/wrapper86n Notes:

s.schedule/9/part/ii/chapter/14/paragraph/wrapper22n Notes:

s.schedule/9/part/ii/chapter/15/paragraph/wrapper23n Notes:

s.schedule/9/part/ii/chapter/1/paragraph/wrapper12n2 Notes:

s.schedule/9/part/ii/chapter/2/paragraph/wrapper13n2 Notes:

s.schedule/9/part/ii/chapter/4/paragraph/wrapper15n2 Notes:

s.schedule/9/part/ii/chapter/5/paragraph/wrapper16n2 Notes:

s.schedule/9/part/ii/chapter/6/paragraph/wrapper17n2 Notes:

s.schedule/9/part/ii/chapter/7/paragraph/wrapper18n2 Notes:

s.schedule/9/part/ii/chapter/9/paragraph/wrapper19n2 Note:

s.schedule a1 para.1 (1) Subject to the following provisions of this Schedule, the...

s.schedule a1 para.10 Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”

s.schedule a1 para.11 Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”

s.schedule a1 para.12 Interpretation of paragraph 1(6): meaning of “special residential conversion”

s.schedule a1 para.13 Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

s.schedule a1 para.14 Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works

s.schedule a1 para.15 Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained

s.schedule a1 para.16 Interpretation of paragraph 1(6): meaning of “supply of qualifying services”

s.schedule a1 para.17 Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”

s.schedule a1 para.18 Interpretation of paragraph 1(7): introductory

s.schedule a1 para.19 Paragraph 1(7) only applies where dwelling has been empty for at least 3 years

s.schedule a1 para.2 For the purposes of this Schedule the following supplies are...

s.schedule a1 para.20 Paragraph 1(7) only applies if planning consent and building control approval obtained

s.schedule a1 para.21 Interpretation of paragraph 1(7): meaning of “supply of qualifying services”

s.schedule a1 para.22 Interpretation of paragraph 1(6) and (7): meaning of “building materials”

s.schedule a1 para.3 (1) For the purposes of this Schedule supplies not within...

s.schedule a1 para.4 (1) Paragraph 1(1)(a) (i)above shall be deemed to include combustible...

s.schedule a1 para.5 (1) For the purposes of this paragraph—

s.schedule a1 para.6 (1) In paragraph 1(4) above “women’s sanitary protection products” means...

s.schedule a1 para.7 Interpretation of paragraph 1(5)

s.schedule a1 para.8 Interpretation of paragraph 1(6): introductory

s.schedule a1 para.9 Interpretation of paragraph 1(6): meaning of “qualifying conversion”

s.schedule n21 para.1 Notes:

s.schedule n21 para.2 The following abbreviations are used in the Table:—

15 other provisions

s.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.001 The sale, or letting on hire, by a taxable person...

s.002 Meaning of “related base unit”

s.002 The supply of life jackets, life rafts, smoke hoods and...

s.004 Meaning of “central heating system”

s.005 The provision of education or vocational training and the supply,...

s.006 Air navigation services.

s.006 Any services provided in an airport that is not a...

s.006 Any services provided in the United Kingdom for the handling...

s.008 A supply to a charity that consists in the promulgation...

s.008 The supply to a charity of services of design or...

s.008 The supply to a charity of goods closely related to...

s.para.573 Notes:

s.table of derivations TABLE OF DERIVATIONS

Help complying

Guvnor’s practical routes through this instrument.

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Starting a business in Northern Ireland

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Understanding VAT from scratch

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Growing your business

Scale your business - funding, hiring, and expansion strategies

Start importing goods to the UK

A step-by-step journey to begin importing goods into the UK - from EORI registration through customs declarations to record keeping

Accommodation regulations for hotels, B&Bs, and short-term lets

Comprehensive guide to UK accommodation regulation covering tourist accommodation registration, short-term lets rules, fire safety for sleeping accommodation, HMO licensing, VAT on …

Cancel your VAT registration

How to deregister for VAT, including when you must notify HMRC, completing your final VAT return, and accounting for VAT on stock …

Check if you need to register for VAT

Find out if your business must register for VAT based on your taxable turnover. Covers the £90,000 threshold, what counts as taxable …

Choose the correct VAT rate

Find out which VAT rate applies to your goods or services - standard, reduced, zero-rated, or exempt. This guide helps VAT-registered businesses …

Construction tax compliance - how CIS, VAT, CITB, and PAYE work together

An integrated view of construction industry tax obligations showing how CIS deductions, VAT reverse charge, CITB levy, and PAYE interact on the …

Correct VAT return errors

How to fix mistakes on your VAT return and when to tell HMRC. Covers error correction thresholds, adjusting your next return, voluntary …

Holiday let tax obligations and business rates

Tax obligations and business rates for self-catering holiday accommodation from April 2025. Covers the FHL regime abolition, capital gains tax on sale, …

How taxes work for limited companies

Understanding Corporation Tax, VAT, PAYE, and Self Assessment - how they interconnect and your obligations to Companies House and HMRC.

46 more guides that reference this instrument

How to charge VAT correctly How to complete your VAT return Import duties, VAT and payment options Join the VAT Flat Rate Scheme Reclaim VAT on business purchases Stop being self-employed Submitting VAT returns Use VAT Cash Accounting Use a VAT retail scheme VAT and tax on exports VAT for hospitality businesses VAT for retail businesses VAT invoice requirements VAT registration VAT reverse charge for construction VAT schemes: choosing the right one for your business VAT when selling online to customers abroad VAT you cannot reclaim Voluntary VAT registration - pros and cons Charity tax and business rates reliefs Charity trading rules and when you need a trading subsidiary Keep business records after closing Making Tax Digital for businesses Prepare for Making Tax Digital for VAT Set up as a creative freelancer or studio Approvals and registrations you need before trading Change from sole trader to limited company Comply with tipping law in hospitality Corporation Tax basics Dissolve a business partnership Doing business in Northern Ireland: key differences from Great Britain Go full-time with your business How UK customs works after EU exit: import duty, the 2018 Act, and the 2018 Regulations Maintain your import records Make a customs declaration on CDS for an import into Great Britain Mandatory registrations every business must complete Pre-import compliance checklist: are you ready to import into GB? Pre-trading timeline: when to apply for what Product standards and CE marking for the Northern Ireland market Register for Self Assessment Register for the UK Internal Market Scheme Selling products in Northern Ireland Set up and run a compliant farm shop Set up equestrian or livery services on your farm Trading with Northern Ireland under the Windsor Framework Windsor Framework: what businesses need to know

Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

Value Added Tax Regulations 1995 SI 1995

The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 SI 2019

The Value Added Tax (Supplies of Domestic Electricity) Order 2026 SI 2026/987

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Value Added Tax Act 1994

Does it bind you?

Other Acts binding the same actors

What it requires

The charge to tax

Reliefs, exemptions and repayments

Application of Act in particular cases

Administration, collection and enforcement

Reviews and Appeals

Supplementary provisions

Schedules

Help complying

File your first Self Assessment tax return

Stop your sole trader business

Starting a business in Northern Ireland

Understanding VAT from scratch

Growing your business

Start importing goods to the UK

Accommodation regulations for hotels, B&Bs, and short-term lets

Cancel your VAT registration

Check if you need to register for VAT

Choose the correct VAT rate

Construction tax compliance - how CIS, VAT, CITB, and PAYE work together

Correct VAT return errors

Holiday let tax obligations and business rates

How taxes work for limited companies

Connected legislation