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Value Added Tax Act 1994 | Consolidated to 2009

Vata1994_small

We have incorporated changes made by all the Finance Acts up to and including the Finance Act 2009, as well as those made by Statutory Instruments (up to and including those taking effect on 1 January 2010. Each amendment is clearly cited, with the source identified.

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Table of Contents

Part I The charge to tax

Imposition and rate of VAT

Section 1 Value added tax

Section 2 Rate of VAT

Section 3 Taxable persons and registration

Section 3A Supply of electronic services in member States: special accounting scheme

Supply of goods or services in the United Kingdom

Section 4 Scope of VAT on taxable supplies

Section 5 Meaning of supply: alteration by Treasury order

Section 6 Time of supply

Section 7 Place of supply [of goods]

Section 7A Place of supply of services

Section 8 Reverse charge on supplies received from abroad

Section 9 Place where supplier or recipient of services belongs

Section 9A Reverse charge on gas and electricity supplied by persons outside the United Kingdom

Acquisition of goods from member States

Section 10 Scope of VAT on acquisitions from member States

Section 11 Meaning of acquisition of goods from another member State

Section 12 Time of acquisition

Section 13 Place of acquisition

Section 14 Acquisitions from persons belonging in other member States

Importation of goods from outside the member States

Section 15 General provisions relating to imported goods

Section 16 Application of customs enactments

Section 17 Free zone regulations

Goods subject to a warehousing regime

Section 18 Place and time of acquisition or supply

Section 18A Fiscal warehousing

Section 18B Fiscally warehoused goods: relief

Section 18C Warehouses and fiscal warehouses: services

Section 18D Removal from warehousing: accountability

Section 18E Deficiency in fiscally warehoused goods

Section 18F Sections 18A to 18E: supplementary

Determination of value

Section 19 Value of supply of goods or services

Section 20 Valuation of acquisitions from other member States

Section 21 Value of imported goods

Section 22 Value of certain goods

Section 23 Gaming machines

Payment of VAT by taxable persons

Section 24 Input tax and output tax

Section 25 Payment by reference to accounting periods and credit for input tax against output tax

Section 26 Input tax allowable under section 25

Section 26A Disallowance of input tax where consideration not paid

Section 26AB Adjustment of output tax in respect of supplies under section 55A

Section 26B Flat-rate scheme

Section 27 Goods imported for private purposes

Section 28 Payments on account of VAT

Section 29 Invoices provided by recipients of goods or services

Section 29A Reduced rate

Part II Reliefs, exemptions and repayments

Reliefs etc. generally available

Section 30 Zero-rating

Section 31 Exempt supplies and acquisitions

Section 32 Relief on supply of certain second-hand goods

Section 33 Refunds of VAT in certain cases

Section 33A Refunds of VAT to museums and galleries

Section 34 Capital goods

Section 35 Refund of VAT to persons constructing certain buildings

Section 36 Bad debts

Acquisitions

Section 36A Relief from VAT on acquisition if importation would attract relief

Imports, overseas businesses etc.

Section 37 Relief from VAT on importation of goods

Section 38 Importation of goods by taxable persons

Section 39 Repayment of VAT to those in business overseas

Section 39A Applications for forwarding of VAT repayment claims to other member States

Section 40 Refunds in relation to new means of transport supplied to other member States

Part III Application of Act in particular cases

Section 41 Application to the Crown

Section 42 Local authorities

Section 43 Groups of companies

Section 43A Groups: eligibility

Section 43AA Power to alter eligibility for grouping

Section 43B Groups: applications

Section 43C Groups: termination of membership

Section 43D Groups: duplication

Section 44 Supplies to groups

Section 45 Partnerships

Section 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.

Section 47 Agents etc.

Section 48 VAT representatives

Section 49 Transfers of going concerns

Section 50 Terminal markets

Section 50A Margin schemes

Section 51 Buildings and land

Section 51A Co-owners etc. of buildings and land

Section 51B Face-value vouchers

Section 52 Trading stamp schemes

Section 53 Tour operators

Section 54 Farmers etc.

Section 55 Customers to account for tax on supplies of gold etc.

Section 55A Customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud

Section 56 Fuel for private use

Section 57 Determination of consideration for fuel supplied for private use

Part IV Administration, collection and enforcement

General administrative provisions

Section 58 General provisions relating to the administration and collection of VAT

Disclosure of avoidance schemes

Section 58A Disclosure of avoidance schemes

Section 58B Payment by cheque

Default surcharges and other penalties and criminal offences

Section 59 The default surcharge

Section 59A Default surcharge: payments on account

Section 59B Relationship between sections 59 and 59A

Section 60 VAT evasion: conduct involving dishonesty

Section 61 VAT evasion: liability of directors etc.

Section 62 Incorrect certificates as to zero-rating etc.

Section 63 Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts

Section 64 Repeated misdeclarations

Section 65 [Inaccuracies in EC sales statements or in statements relating to section 55A]

Section 66 [Failure to submit EC sales statement or statement relating to section 55A]

Section 67 Failure to notify and unauthorised issue of invoices

Section 67A Breach of controlled goods agreement

Section 68 Breaches of walking possession agreements

Section 69 Breaches of regulatory provisions

Section 69A Breach of record-keeping requirements etc. in relation to transactions in gold

Section 69B Breach of record-keeping requirements imposed by directions

Section 70 Mitigation of penalties under sections 60, 63, 64 and 67

Section 71 Construction of sections 59 to 70

Section 72 Offences

Assessments of VAT and other payments due

Section 73 Failure to make returns etc.

Section 74 Interest on VAT recovered or recoverable by assessment

Section 75 Assessments in cases of acquisitions of certain goods by non-taxable persons

Section 76 Assessment of amounts due by way of penalty, interest or surcharge

Section 77 Assessments: time limits and supplementary assessments

Liability for unpaid VAT of another

Section 77A Joint and several liability of traders in supply chain where tax unpaid

Interest, repayment supplements etc. payable by Commissioners

Section 78 Interest in certain cases of official error

Section 78A Assessment for interest overpayments

Section 79 Repayment supplement in respect of certain delayed payments or refunds

Section 80 [Credit for, or repayment of, overstated or overpaid VAT]

Section 80A Arrangements for reimbursing customers

Section 80B Assessments of amounts due under section 80A arrangements

Section 81 Interest given by way of credit and set-off of credits

Part V Reviews and appeals

Section 82 [Meaning of "tribunal"]

Section 83 Appeals

Section 83A Offer of review

Section 83B Right to require review

Section 83C Review by HMRC

Section 83D Extensions of time

Section 83E Review out of time

Section 83F Nature of review etc.

Section 83G Bringing of appeals

Section 84 Further provisions relating to appeals

Section 85 Settling appeals by agreement

Section 85A Payment of tax on determination of appeal

Section 85B Payment of tax where there is a further appeal

Section 86 Appeals to Court of Appeal

Section 87 Enforcement of registered or recorded tribunal decisions etc.

Part VI Supplementary provisions

Change in rate of VAT etc. and disclosure of information

Section 88 Supplies spanning change of rate etc.

Section 89 Adjustments of contracts on changes in VAT

Section 90 Failure of resolution under Provisional Collection of Taxes Act 1968

Section 91 Disclosure of information for statistical purposes

Interpretative provisions

Section 92 Taxation under the laws of other member States etc.

Section 93 Territories included in references to other member States etc.

Section 94 Meaning of “business” etc.

Section 95 Meaning of “new means of transport”

Section 96 Other interpretative provisions

Supplementary provisions

Section 97 Orders, rules and regulations

Section 97A Place of supply orders: transitional provision.

Section 98 Service of notices

Section 99 Refund of VAT to Government of Northern Ireland

Section 100 Savings and transitional provisions, consequential amendments and repeals

Section 101 Commencement and extent

Section 102 Short title

Schedules

Schedule A1 Charge at reduced rate

Schedule 1 Registration in respect of taxable supplies

Schedule 2 Registration in respect of supplies from other member States

Schedule 3 Registration in respect of acquisitions from other member States

Schedule 3A Registration in respect of disposals of assets for which a VAT repayment is claimed

Schedule 3B Supply of electronic services in member States: special accounting scheme

Part 1 Registration

Part 2 Obligations following registration, etc.

Part 3 Understatemnets and Overstatements of UK VAT

Part 4 Application of provisions relating to VAT

Part 5 Supplementary

Schedule 4 Matters to be treated as supply of goods or services

Schedule 4A Place of supply of services: special rules

Part 1 General exceptions

Part 2 Exceptions relating to supplies made to relevant business person

Part 3 Exceptions relating to supplies not made to relevant business person

Schedule 5 Services supplied where received

Schedule 5A Goods eligible to be fiscally warehoused

Schedule 6 Valuation: special cases

Schedule 7 Valuation of acquisitions from other member states: special cases

Schedule 7A Charge at reduced rate

Part I Index to reduced-rate supplies of goods and services

Part II The groups

Schedule 8 Zero-rating

Part I Index to zero-rated supplies of goods and services

Part II The groups

Schedule 9 Exemptions

Part I Index to exempt supplies of goods and services

Part II The groups

Schedule 9A Anti-avoidance provisions: groups

Schedule 10 Buildings and land

Part 1 The option to tax land

Part 2 Residential and charitable buildings: change of use etc.

Schedule 10A Face-value vouchers

Schedule 11 Administration, collection and enforcement

Schedule 11A Disclosure of avoidance schemes

Schedule 12 Constitution and procedure of tribunals

Schedule 13 Transitional provisions and savings

Schedule 14 Consequential amendments

Schedule 15 Repeals

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