Value Added Tax Act 1994
Sections and provisions with full text and the judgments that cite each one.
Section 26AA — Disapplication of disallowance under section 26A in insolvency
Disapplication of disallowance under section 26A in insolvency 26AA 1 Section 26A(1) does not apply to a person in relation to credit for input tax which relates to a supply where— a at the time of…
Section 26AB — Adjustment of output tax in respect of supplies under section 55A
Adjustment of output tax in respect of supplies under section 55A 26AB 1 This section applies if— a a person is, as a result of section 26A, taken not to have been entitled to any credit for input…
Section 26B — Flat-rate scheme
Flat-rate scheme 26B 1 The Commissioners may by regulations make provision under which, where a taxable person so elects, the amount of his liability to VAT in respect of his relevant supplies in any…
Section 27 — Goods imported for private purposes.
Goods imported for private purposes. 27 1 Where goods are imported by a taxable person ... and— a at the time of importation they belong wholly or partly to another person; and b the purposes for…
Section 28 — Payments on account of VAT.
Payments on account of VAT. 28 1 The Treasury may make an order under this section if they consider it desirable to do so in the interests of the national economy. 2 An order under this section may…
Section 29 — Invoices provided by recipients of goods or services.
Invoices provided by recipients of goods or services. 29 Where— a a taxable person (“the recipient”) provides a document to himself which purports to be an invoice in respect of a taxable supply of…
Section 29A — Reduced rate
Reduced rate 29A 1 VAT charged on— a any supply that is of a description for the time being specified in Schedule 7A, or b any equivalent ... importation, shall be charged at the rate of 5 per cent.…
Section 30 — Zero-rating.
Zero-rating. 30 1 Where a taxable person supplies goods or services and the supply is zero-rated, then, whether or not VAT would be chargeable on the supply apart from this section— a no VAT shall be…
Section 31 — Exempt supplies ....
Exempt supplies .... 31 1 A supply of goods or services is an exempt supply if it is of a description for the time being specified in Part 2 of Schedule 9 and it is not of a description specified in…
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Section 33 — Refunds of VAT in certain cases.
Refunds of VAT in certain cases. 33 1 Subject to the following provisions of this section, where— a VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body…
Section 33A — Refunds of VAT to museums and galleries
Refunds of VAT to museums and galleries 33A 1 Subsections (2) to (5) below apply where— a VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which…
Section 33B — Refunds of VAT to Academies
Refunds of VAT to Academies 33B 1 This section applies where— a VAT is chargeable on the supply of goods or services to, or on the importation of goods by, the proprietor of an Academy, and b the…
Section 33C — Refunds of VAT to charities within section 33D
Refunds of VAT to charities within section 33D 33C 1 This section applies to a charity that falls within any of the descriptions in section 33D. A charity to which this section applies is referred to…
Section 33D — Charities to which section 33C applies
Charities to which section 33C applies 33D Palliative care charities 1 “ Palliative care charity ” means a charity the main purpose of which is the provision of palliative care at the direction of,…
Section 33E — Power to extend refunds of VAT to other persons
Power to extend refunds of VAT to other persons 33E 1 This section applies where— a VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a specified person, and…
Section 34 — Capital goods.
Capital goods. 34 1 The Treasury may by order make provision for the giving of relief, in such cases, to such extent and subject to such exceptions as may be specified in the order, from VAT paid on…
Section 35 — Refund of VAT to persons constructing certain buildings.
Refund of VAT to persons constructing certain buildings. 35 1 Where— a a person carries out works to which this section applies, b his carrying out of the works is lawful and otherwise than in the…
Section 36 — Bad debts.
Bad debts. 36 1 Subsection (2) below applies where— a a person has supplied goods or services . . . and has accounted for and paid VAT on the supply, b the whole or any part of the consideration for…
Section 36A — Relief from VAT on acquisition if importation would attract relief
Relief from VAT on acquisition if importation would attract relief 36A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 37 — VAT on importation of goods: reliefs etc
VAT on importation of goods: reliefs etc 37 A1 No VAT is chargeable on the importation of goods to which section 7(5B) applies. 1 The Treasury may by order make provision for giving relief from the…
Section 38 — Importation of goods by taxable persons.
Importation of goods by taxable persons. 38 The Commissioners may by regulations make provision for enabling goods imported ... by a taxable person in the course or furtherance of any business…
Section 39 — Repayment of VAT to those in business overseas.
Repayment of VAT to those in business overseas. 39 1 The Commissioners may, by means of a scheme embodied in regulations, provide for the repayment, to persons carrying on business wholly outside the…
Section 39A — Applications for forwarding of VAT repayment claims to other member States
Applications for forwarding of VAT repayment claims to other member States 39A The Commissioners must make arrangements for dealing with applications made to the Commissioners by taxable persons, in…
Section 40 — Refunds in relation to new means of transport supplied to other member States.
Refunds in relation to new means of transport supplied to other member States. 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 40A — Northern Ireland Protocol
Northern Ireland Protocol 40A 1 Schedule 9ZA— a makes provision about a charge to VAT on acquisitions of goods in Northern Ireland from a member State, and b contains modifications of the other…
Section 41 — Application to the Crown.
Application to the Crown. 41 1 This Act shall apply in relation to taxable supplies by the Crown as it applies in relation to taxable supplies by taxable persons. 2 . . . . . . . . . . . . . . . . .…
Section 41A — Supply of goods or services by public bodies
Supply of goods or services by public bodies 41A 1 This section applies where goods or services are supplied by a public authority in the course of activities or transactions in which it is engaged…
Section 42 — Local authorities.
Local authorities. 42 A local authority which makes taxable supplies is liable to be registered under this Act, whatever the value of the supplies; and accordingly Schedule 1 shall apply, in a case…
Section 43 — Groups of companies.
Groups of companies. 43 1 Where under sections 43A to 43D any persons are treated as members of a group, any business carried on by a member of the group shall be treated as carried on by the…
Section 43A — Groups: eligibility.
Groups: eligibility. 43A 1 Two or more UK bodies corporate are eligible to be treated as members of a group if ...— a one of them controls each of the others, b one person (whether a body corporate…
Section 43AA — Power to alter eligibility for grouping
Power to alter eligibility for grouping 43AA 1 The Treasury may by order provide for sections 43A and 43AZA to have effect with specified modifications in relation to a specified class of person. 2…
Section 43AZA — Section 43A: control test
Section 43A: control test 43AZA 1 This section applies for the purposes of section 43A (and expressions used in this section have the same meaning as in that section). 2 A body corporate (“X”)…
Section 43B — Groups: applications.
Groups: applications. 43B 1 This section applies where an application is made to the Commissioners for two or more persons, who are eligible by virtue of section 43A , to be treated as members of a…
Section 43C — Groups: termination of membership.
Groups: termination of membership. 43C 1 The Commissioners may, by notice given to a person , terminate its treatment as a member of a group from a date— a which is specified in the notice, and b…
Section 43D — Groups: duplication
Groups: duplication 43D 1 A person may not be treated as a member of more than one group at a time. 2 A person who is a member of one group is not eligible by virtue of section 43A to be treated as a…
Section 44 — Supplies to groups.
Supplies to groups. 44 1 Subject to subsections (2) to (4) below, subsection (5) below applies where— a a business, or part of a business, carried on by a taxable person is transferred as a going…
Section 45 — Partnerships.
Partnerships. 45 1 The registration under this Act of persons— a carrying on a business in partnership, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . may be in the name of the…
Section 46 — Business carried on in divisions or by unincorporated bodies, personal representatives etc.
Business carried on in divisions or by unincorporated bodies, personal representatives etc. 46 1 The registration under this Act of a body corporate carrying on a business in several divisions may,…
Section 47 — Agents etc.
Agents etc. 47 1 Where goods are imported by a taxable person (“T”) who supplies them as agent for a person who is not a taxable person, then, if T acts in relation to the supply in T's own name, the…
Section 48 — VAT representatives and security .
VAT representatives and security . 48 1 Subsection (1ZA) applies where any person— a is a taxable person for the purposes of this Act or, without being a taxable person, is a person who makes taxable…
Section 49 — Transfers of going concerns.
Transfers of going concerns. 49 1 Where a business , or part of a business, carried on by a taxable person is transferred to another person as a going concern, then— a for the purpose of determining…
Section 50 — Terminal markets.
Terminal markets. 50 1 The Treasury may by order make provision for modifying the provisions of this Act in their application to dealings on terminal markets and such persons involved in such…
Section 50A — Margin schemes.
Margin schemes. 50A 1 The Treasury may by order provide, in relation to any such description of supplies to which this section applies as may be specified in the order, for a taxable person to be…
Section 50B — Margin schemes and export or removal of goods
Margin schemes and export or removal of goods 50B 1 The Treasury may by order provide that, on making a claim, a person is entitled to a VAT-related payment in respect of relevant supplies or of a…
Section 51 — Buildings and land.
Buildings and land. 51 1 Schedule 10 shall have effect with respect to buildings and land. 2 The Treasury may by order amend Schedule 10.
Section 51B — Face-value vouchers issued before 1 January 2019
Face-value vouchers issued before 1 January 2019 51B 1 Schedule 10A shall have effect with respect to face-value vouchers. 2 Schedule 10A does not have effect with respect to a face value voucher…
Section 51C — Vouchers issued on or after 1 January 2019
Vouchers issued on or after 1 January 2019 51C 1 Schedule 10B makes provision about the VAT treatment of vouchers. 2 Schedule 10B has effect with respect to a voucher (within the meaning of that…
Section 51D — Postage stamps issued on or after 1 January 2019
Postage stamps issued on or after 1 January 2019 51D 1 The issue of a postage stamp, and any subsequent transfer of it, is a supply of services for the purposes of this Act. 2 The consideration for…
Section 52 — Trading stamp schemes.
Trading stamp schemes. 52 The Commissioners may by regulations modify section 19 and Schedule 6 for the purpose of providing (in place of the provision for the time being contained in that section…