Value Added Tax Act 1994
Sections and provisions with full text and the judgments that cite each one.
Section a — Note:
Note: This Group does not include— a removable contents other than goods of a kind mentioned in item 4 of Group 5; or b the supply of accommodation in a caravan or houseboat.
Section 1 — Value added tax.
Value added tax. 1 1 Value added tax shall be charged, in accordance with the provisions of this Act— a on the supply of goods or services in the United Kingdom (including anything treated as such a…
Section A1 — ...
... A1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 1A — Installation of heat pumps
Installation of heat pumps 1A For the purposes of item 1, “ installing energy-saving materials ” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other…
Section 2 — Rate of VAT.
Rate of VAT. 2 1 Subject to the following provisions and to the provisions of section 29A of this section ..., VAT shall be charged at the rate of 20 per cent and shall be charged— a on the supply of…
Section 2A — Meaning of “related base unit”
Meaning of “related base unit” 2A In this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of…
Section 3 — Taxable persons and registration.
Taxable persons and registration. 3 1 A person is a taxable person for the purposes of this Act while he is, or is required to be, registered under this Act. 2 Schedules 1 to 3A shall have effect…
Section 3A — Supplies of electronic, telecommunication and broadcasting services: special accounting schemes
Supplies of electronic, telecommunication and broadcasting services: special accounting schemes 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4 — Scope of VAT on taxable supplies.
Scope of VAT on taxable supplies. 4 1 VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or…
Section 4A — Meaning of “central heating system”
Meaning of “central heating system” 4A For the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.
Section 4B — Meaning of “renewable source heating system”
Meaning of “renewable source heating system” 4B For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from— a renewable…
Section 5 — Meaning of supply: alteration by Treasury order.
Meaning of supply: alteration by Treasury order. 5 1 Schedule 4 shall apply for determining what is, or is to be treated as, a supply of goods or a supply of services. 2 Subject to any provision made…
Section 5A — Supplies of goods facilitated by online marketplaces: deemed supply
Supplies of goods facilitated by online marketplaces: deemed supply 5A 1 This section applies where— a a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to…
Section 5B — Supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply
Supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply 5B 1 This section applies where— a a person (“P”) makes a taxable supply of goods in the course or furtherance…
Section 6 — Time of supply.
Time of supply. 6 1 The provisions of this section shall apply, subject to sections 18, 18B for determining the time when a supply of goods or services is to be treated as taking place for the…
Section 7 — Place of supply of goods .
Place of supply of goods . 7 1 This section shall apply (subject to sections ... 18 ) for determining, for the purposes of this Act, whether goods , 18B and 57A ... are supplied in the United…
Section 7A — Place of supply of services
Place of supply of services 7A 1 This section applies , subject to section 57A, for determining, for the purposes of this Act, the country in which services are supplied. 2 A supply of services is to…
Section 7AA — Reverse charge on goods supplied from abroad
Reverse charge on goods supplied from abroad 7AA 1 This section applies where— a goods are supplied by a person (“A”) to another person (“B”), b B is registered under this Act, c the supply involves…
Section 8 — Reverse charge on supplies received from abroad.
Reverse charge on supplies received from abroad. 8 1 Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies,…
Section 9 — Place where supplier or recipient of services belongs.
Place where supplier or recipient of services belongs. 9 1 This section has effect for determining for the purposes of section 7A (or Schedule 4A) or section 8, in relation to any supply of services,…
Section 9A — Reverse charge on gas , electricity, heat or cooling ...
Reverse charge on gas , electricity, heat or cooling ... 9A 1 This section applies if relevant goods are supplied— a by a person who is outside the United Kingdom, b to a person who is registered…
Section 10 — Scope of VAT on acquisitions from member States.
Scope of VAT on acquisitions from member States. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11 — Meaning of acquisition of goods from another member State.
Meaning of acquisition of goods from another member State. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12 — Time of acquisition.
Time of acquisition. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12CA — Payments in connection with the OSS and IOSS schemes
Payments in connection with the OSS and IOSS schemes 12CA 1 This paragraph applies in the case of any payment (or repayment) under— a paragraph 31(4) of Schedule 9ZD, or paragraph 25(4) of Schedule…
Section 13 — Place of acquisition.
Place of acquisition. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 14 — Acquisitions from persons belonging in other member States.
Acquisitions from persons belonging in other member States. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 14A — Call-off stock arrangements
Call-off stock arrangements 14A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 15 — Meaning of “importation of goods” into the United Kingdom
Meaning of “importation of goods” into the United Kingdom 15 1 This section determines for the purposes of this Act when, and by whom, goods are imported into the United Kingdom. 2 Goods are imported…
Section 15A — Meaning of “exempt land”: the building occupation conditions
Meaning of “exempt land”: the building occupation conditions 15A 1 For the purposes of paragraph 15(3A), the building occupation conditions are met at any time (“the time in question”) if— a the…
Section 16 — Application of customs enactments
Application of customs enactments 16 1 The provision made by or under— a the Customs and Excise Acts 1979 (as defined in the Management Act), and b the other enactments for the time being having…
Section 16A — Postal packets
Postal packets 16A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 17 — Free zone regulations.
Free zone regulations. 17 1 This section applies in relation to VAT chargeable on the importation of goods ...; and in this section “ free zone ” has the meaning given by section 100A(2) of the…
Section 18 — Place and time of ... supply.
Place and time of ... supply. 18 1 A supply of goods which are subject to a warehousing regime is to be treated, for the purposes of this Act, as taking place outside the United Kingdom where — a…
Section 18A — Fiscal warehousing.
Fiscal warehousing. 18A 1 The Commissioners may, if it appears to them proper, upon application approve any registered person as a fiscal warehousekeeper; and such approval shall be subject to such…
Section 18B — Fiscally warehoused goods: relief.
Fiscally warehoused goods: relief. 18B 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Subsections (3) and (4) below ... apply where— a there is a supply of goods; b those goods…
Section 18C — Warehouses and fiscal warehouses: services.
Warehouses and fiscal warehouses: services. 18C 1 Where— a a taxable person makes a supply of specified services; b those services are wholly performed on or in relation to goods while those goods…
Section 18D — Removal from warehousing: accountability.
Removal from warehousing: accountability. 18D 1 This section applies to any supply to which section 18B(4) or section 18C(3) applies (supply treated as taking place on removal or duty point) .... 2…
Section 18E — Deficiency in fiscally warehoused goods.
Deficiency in fiscally warehoused goods. 18E 1 This section applies where goods have been subject to a fiscal warehousing regime and, before being lawfully removed from the fiscal warehouse, they are…
Section 18F — Sections 18A to 18E: supplementary.
Sections 18A to 18E: supplementary. 18F 1 In sections 18A to 18E and this section— “ the customs and excise Acts ” has the same meaning as in the Management Act; “ duty point ” has the meaning given…
Section 19 — Value of supply of goods or services.
Value of supply of goods or services. 19 1 For the purposes of this Act the value of any supply of goods or services shall, except as otherwise provided by or under this Act, be determined in…
Section 20 — Valuation of acquisitions from other member States.
Valuation of acquisitions from other member States. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 21 — Value of imported goods.
Value of imported goods. 21 1 For the purposes of this Act, the value of imported goods is (subject to subsections (2) to (4)) their value as if determined under TCTA 2018 for the purposes of import…
Section 22 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 23 — Value of supplies involving relevant machine games
Value of supplies involving relevant machine games 23 1 If a person plays a relevant machine game, then for the purposes of VAT the amount paid by the person is to be treated as consideration for a…
Section 23A — Meaning of “relevant machine game”
Meaning of “relevant machine game” 23A 1 A “relevant machine game” is a game (whether of skill or chance or both) that— a is played on a machine for a prize, and b is not excluded by subsection (2).…
Section 24 — Input tax and output tax.
Input tax and output tax. 24 1 Subject to the following provisions of this section, “ input tax ”, in relation to a taxable person, means the following tax, that is to say— a VAT on the supply to him…
Section 25 — Payment by reference to accounting periods and credit for input tax against output tax.
Payment by reference to accounting periods and credit for input tax against output tax. 25 1 A taxable person shall— a in respect of supplies made by him, ... b . . . . . . . . . . . . . . . . . . .…
Section 26 — Input tax allowable under section 25.
Input tax allowable under section 25. 26 1 The amount of input tax for which a taxable person is entitled to credit at the end of any period shall be so much of the input tax for the period (that is…
Section 26A — Disallowance of input tax where consideration not paid
Disallowance of input tax where consideration not paid 26A 1 Where— a a person has become entitled to credit for any input tax, and b the consideration for the supply to which that input tax relates,…