UK Statutory Instrument 1992 United Kingdom

The Value Added Tax (Input Tax) Order 1992

What this means for your business

2 guides
Enforced by
HMRC
Applies to
United Kingdom
On this page
2 practical guides
Read full text on legislation.gov.uk

Practical guidance

Our guides explain how to comply with the requirements above.

VAT you cannot reclaim

Understand the items where you cannot reclaim VAT on business purchases. Covers blocked input tax categories including business entertainment, motor …

Reclaim VAT on business purchases

Understand when and how you can reclaim VAT paid on goods and services for your business. Covers evidence requirements, time …

Sections and provisions

9 classified provisions from this legislation.

5 Exemptions

Exemptions 5

  • Schedule 2 Disallowance of input tax in relation to acquisitions in Northern Ireland from the EU
  • s.4 Disallowance of input tax
  • s.5 —
  • s.6 —
  • s.7 —

Legislative context

Made under
Act Value Added Tax Act 1994 (1994)