http://www.legislation.gov.uk/ukpga/1983/55/contentsValue Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01Value Added Tax Act 1983 (repealed 1.9.1994) Imposition and extent of tax1 Value added tax.2 Scope of tax.2A Scope of tax on acquisitions.2B Scope of tax on imports.2C Taxable persons. Supply3 Meaning of “supply": alteration by Treasury order.4 Time of supply. 5 Further provisions relating to time of supply. 6 Place of supply. 7 Reverse charge on supplies received from abroad.8 Place where supplier or recipient of services belongs. Acquisitions of goods from other member States8A Meaning of acquisition of goods from another member State.8B Time of acquisition.8C Place of acquisition.8D Acquisitions from persons belonging in other member States. Rate of tax and determination of value9 Rate of tax.10 Value of supply of goods or services. 10A Valuation of acquisitions from other member States.11 Value of imported goods.12 Value of certain goods.13 Gaming machines. Credit for input tax against output tax14 Credit for input tax against output tax.15 Input tax allowable under section 14. Reliefs16 Zero-rating.17 Exemptions.18 Relief on supply of certain second-hand goods.19 Relief from tax on importation of goods. Refunds20 Refund of tax in certain cases.20A Refunds in relation to new means of transport supplied to other member States.21 Refund of tax to persons constructing certain buildings.22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repayment23 Repayment of tax to those in business overseas. Further provisions as to importation of goods24 Application of customs enactments.25 Importation of goods by taxable persons.26 Goods imported for private purposes. Special cases27 Application to Crown.28 Local authorities.29 Groups of companies. 29A Supplies to groups.30 Partnerships.31 Business carried on in divisions or by unincorporated bodies, personal representatives, etc.32 Agents, etc.32A Tax representatives.32B Overseas suppliers accounting through their customers.33 Transfers of going concerns.34 Terminal markets.35 Goods subject to a warehousing regime.35A Buildings and land.36 Capital goods.37 Trading stamp schemes.37A Tour operators.37B Special treatment for persons involved in farming etc.37C Customers to account for tax on supplies of gold etc. General38 Administration, collection and enforcement.38A Interest in certain cases of official error.38B Interest: general treatment.38C Payments on account.39 Offences and penalties. 40 Appeals. 41 Supplies spanning change of rate, etc.42 Adjustment of contracts on changes in tax.43 Failure of resolution under Provisional Collection of Taxes Act 1968.44 Disclosure of information for statistical purposes. Supplemental45 Orders, rules and regulations. 46 Service of notices.46A Taxation under the laws of other member States etc.46B Territories included in references to other member States etc.47 Meaning of “business", etc.47A Meaning of “new means of transport".48 Interpretation.49 Refund of tax to Government of Northern Ireland.50 Consequential, transitional and saving provisions and repeals.51 Short title, commencement and extent. SCHEDULESSCHEDULE 1 Registration Liability to be registered1(1) Subject to sub-paragraphs (3) to (5) below, a person...1A(1) Without prejudice to paragraph 1 above, if the Commissioners...1BA person who has become liable to be registered under...2(1) Subject to sub-paragraph (2) below, a person who has... Notification of liability and registration3(1) A person who becomes liable to be registered by...4(1) A person who becomes liable to be registered by...4A(1) A person who becomes liable to be registered by...4BWhere a person becomes liable to be registered by virtue... Entitlement to be registered5Where a person who is not liable to be registered...5A(1) Where a person who is not liable to be...6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification of end of liability or entitlement etc.7A person registered under paragraph 3, 4 or 5 above...7AA person registered under paragraph 5A above who- 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cancellation of registration8A(1) Subject to sub-paragraph (1A) belowwhere a registered person satisfies...9(1) Subject to sub-paragraph (1A) below where the Commissioners are...10Where the Commissioners are satisfied that on the day on... Exemption from registration11(1) Notwithstanding the preceding provisions of this Schedule, where a... Power to vary specified sums by order12The Treasury may by order substitute for any of the... Supplementary13The value of a supply of goods or services shall...14Any notification required under this Schedule shall be made in...15. . . References in this Schedule to supplies are...SCHEDULE 1A Registration in respect of Supplies from other member StatesLiability to be registered1(1) A person who— (a) is not registered under this...2(1) Subject to sub-paragraph (2) below, a person who has... Notification of liability and registration3(1) A person who becomes liable to be registered under...Request to be registered4(1) Where a person who is not liable to be...Notification of matters affecting continuance of registration5(1) Any person registered under this Schedule who ceases to...Cancellation of registration6(1) Subject to paragraph 7 below, where a person registered...Conditions of cancellation7(1) The Commissioners shall not, under paragraph 6(1) above, cancel...Power to vary specified sums by order8The Treasury may by order substitute for any of the...Supplementary9Any notification required under this Schedule shall be made in...10For the purposes of this Schedule a supply of goods...SCHEDULE 1B Registration in respect of Acquisitions from other member StatesLiability to be registered1(1) A person who— (a) is not registered under this...2(1) Subject to sub-paragraph (2) below, a person who has...Notification of liability and registration3(1) A person who becomes liable to be registered under... Entitlement to be registered etc.4(1) Where a person who is not liable to be...Notification of matters affecting continuance of registration5(1) Any person registered under this Schedule who ceases to...Cancellation of registration6(1) Subject to paragraph 7 below, where a person registered...Conditions of cancellation7(1) The Commissioners shall not, under paragraph 6(1) above, cancel... Exemption from registration8(1) Notwithstanding the preceding provisions of this Schedule, where a...Power to vary specified sums by order9The Treasury may by order substitute for any of the... Supplementary10Any notification required under this Schedule shall be made in...11For the purposes of this Schedule an acquisition of goods...SCHEDULE 2 Matters to be Treated as Supply of Goods or Services1(1) Any transfer of the whole property in goods is...2Where a person produces goods by applying to another person’s...3The supply of any form of power, heat, refrigeration or...4The grant, assignment or surrender of a major interest in...5(1) Subject to sub-paragraph (2) below, where goods forming part...5A(1) Where, in a case not falling within paragraph 5(1)...6Where in the case of a business carried on by...7(1) Where a person ceases to be a taxable person,...8(1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...SCHEDULE 3 Services Supplied Where Received1Transfers and assignments of copyright, patents, licences, trademarks and similar...2Advertising services. 3Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...4Acceptance of any obligation to refrain from pursuing or exercising,...5Banking, financial and insurance services (including reinsurance, but not including...6The supply of staff. 6AThe letting on hire of goods other than means of...7The services rendered by one person to another in procuring...8Any services not of a description specified in paragraphs 1...SCHEDULE 4 Valuation—Special Cases1(1) Where— (a) the value of a supply made by...2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Where— (a) the whole or part of a business carried...3A(1) Where— (a) any goods whose supply involves their removal...4(1) Where goods or services are supplied for a consideration...5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Where a right to receive goods or services for an...7(1) Where there is a supply of goods by virtue...8Where there is a supply of services by virtue of—...8AWhere any supply of services is treated by virtue of...9(1) This paragraph applies where a supply of services consists...10(1) This paragraph applies to a supply of goods or...11(1) Subject to the following provisions of this paragraph, where—...12Regulations may require that in prescribed circumstances there is to...13A direction under paragraph 1 . . . or 3...SCHEDULE 4A Valuation of Acquisitions from other member States - Special Cases1(1) Where, in the case of the acquisition of any...2(1) Where, in such cases as the Commissioners may by...3(1) Where goods are acquired from another member State in...4(1) Subject to the following provisions of this paragraph, where—...5In this Schedule— “ relevant transaction ”, in relation to...SCHEDULE 5 Zero-RatingGroup 1—FoodThe supply of anything comprised in the general items set... General itemsItem No. 1. Food of kind used for human consumption.... Excepted itemsItem No. 1. Ice cream, ice lollies, frozen yogurt, water... Items overriding the exceptions“Food” includes drink. “Animal” includes bird, fish, crustacean and mollusc....Group 2—Sewerage Services and Water2The supply, for use otherwise than in connection with the...Group 3—Books, etc.Group 4—Talking Books for the Blind and Handicapped and Wireless sets for the Blind Item No.2The supply to a charity of— (a) wireless receiving sets;...Group 5Group 6Group 7—Fuel aNd Power for Domestic or Charity UseGroup 8—Construction of Dwellings, etc. Item No.2The supply in the course of the construction of— Group 8A—Protected Buildings.Group 9—International Services2The supply of services consisting of the making of arrangements...Group 10—Transport2The supply, repair or maintenance of any aircraft which is...12The supply— (a) of services consisting of the handling or...13The supply of a designated travel service to be enjoyed...14Intra-Community transport services supplied in connection with the transport of...Notes: In items 1 and 2 the supply of a...Group 11—Caravans and Houseboats2Houseboats being boats or other floating decked structures designed or...Group 12—Gold2The supply, by a member of the London Gold Market...Group 13—Bank NotesGroup 14—Drugs, Medicines, Aids for the Handicapped, etc.10AThe supply to a charity of a service of providing,...10BThe supply to a charity of a service of providing,...12AThe sale of a motor vehicle which had been let...13The supply to a handicapped person of services necessarily performed...14The supply to a charity providing a permanent or temporary...15The supply of goods in connection with a supply described...16The supply to a handicapped person for domestic or his...17The supply of services necessarily performed by a control centre...Group 15—Imports, Exports, etc.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Group 15A—TAX FREE SHOPS1The supply, by a person in the course of carrying...2The supply, of any goods within Item 1(a) or (b)...Notes:Group 16—Charities, etc.2The donation of any goods for sale or export by...Group 17—Clothing and Footwear2The supply to a person for use otherwise than by...SCHEDULE 6 ExemptionsGroup 1—Land1The grant of any interest in or right over land...Group 2—Insurance1The provision of insurance and reinsurance by— 2The provision of insurance and reinsurance by the Export Credits...3The making of arrangements for the provision of any insurance...4The handling of insurance claims by insurance brokers, insurance agents...Group 3—Postal Services1The conveyance of postal packets by the Post Office. 2The supply by the Post Office of any services in...Group 4—Betting, Gaming and Lotteries1The provision of any facilities for the placing of bets...2The granting of a right to take part in a...Group 5—Finance1The issue, transfer or receipt of, or any dealing with,...2The making of any advance or the granting of any...3The provision of the facility of instalment credit finance in...4The provision of administrative arrangements and documentation and the transfer...5The making of arrangements for any transaction comprised in item...6The issue, transfer or receipt of, or any dealing with,...6AThe making of arrangements for or the underwriting of any...8The management of an authorised unit trust scheme or of...GROUP 6—EDUCATIONItem No. Notes: For the purposes of this Group an “eligible body"...Notes:Group 7—Health AND WELFARE1The supply of services by a person registered or enrolled...2The supply of any services or dental prostheses by- 3The supply of any services by a person registered in...4The provision of care or medical or surgical treatment and,...5The provision of a deputy for a person registered in...6Human blood. 8Human (including foetal) organs or tissue for diagnostic or therapeutic...9The supply, otherwise than for profit, by a charity or...10The supply, otherwise than for profit, of goods and services...11The supply of transport services for sick or injured persons...Group 8—Burial and Cremation1The disposal of the remains of the dead. 2The making of arrangements for or in connection with the...Group 9—Trade Unions and Professional Bodies1The supply to its members of such services and, in...Group 10— sports,Sports Competitions and physical education1The grant of a right to enter a competition in...2The grant, by a non-profit-making body established for the purposes...3The supply by a non-profit making body to an individual,...Notes: Item 3 does not include the supply of any...Group 11—Works of Art, etc.1The disposal of an object with respect to which estate...2The disposal of an object with respect to which capital...3The disposal of property with respect to which capital transfer...4The disposal of an asset in a case in which...Group 12—Fund-Raising Events by Charities and Other Qualifying Bodies1The supply of goods and services by a charity in...2The supply of goods and services by a qualifying body...SCHEDULE 6A Buildings and Land Residential and charitable buildings: change of use etc.1(1) In this paragraph “relevant zero-rated supply” means a grant... Election to waive exemption2(1) Subject to sub-paragraphs (2) and (3) and paragraph 3...3(1) An election under paragraph 2 above shall have effect—...4(1) This paragraph has effect where rent is payable in... Developers of certain non-residential buildings etc.5(1) Paragraph 6 below shall apply on the first occasion...6(1) Where this paragraph applies the interest in, right over... General7(1) Where the benefit of the consideration for the grant...8The Notes to Group 8 of Schedule 5 to this...SCHEDULE 7 Administration, Collection and Enforcement General1(1) The tax shall be under the care and management... Accounting for and payment of tax2(1) Regulations under this paragraph may require the keeping of... Production of tax invoices by computer3(1) For the purposes of any provision contained in or... Power of Commissioners to assess tax due4(1) Where a person has failed to make any returns... Assessment of tax on acquisitions of certain goods by non-taxable persons4A(1) Where a person who has, at a time when... Power to require security and production of evidence5(1) The Commissioners may, as a condition of allowing or... Recovery of tax, etc.6(1) Tax due from any person shall be recoverable as... Duty to keep records7(1) Every taxable person shall keep such records as the... Furnishing of information and production of documents8(1) The Commissioners may by regulations make provision for requiring... Power to take samples9(1) An authorised person, if it appears to him necessary... Power to require opening of gaming machines9AAn authorised person may at any reasonable time require a... Entry and search of premises and persons10(1) For the purpose of exercising any powers under this... Order for access to recorded information, etc.10A(1) Where, on an application by an authorised person, a... Procedure where documents etc. are removed10B(1) An authorised person who removes anything in the exercise...10C(1) Where, on an application made as mentioned in sub-paragraph... Evidence by certificate, etc.11(1) A certificate of the Commissioners— (a) that a person... Priority of tax in bankruptcy, winding up, etc.12(1) There shall be included among the debts which— SCHEDULE 8 Constitution and Procedure of Value Added Tax Tribunals Establishment of value added tax tribunals1There shall continue to be value added tax tribunals for... The President2(1) There shall continue to be a President of Value...3(1) The President may resign his office at any time... Sittings of tribunals4Such number of value added tax tribunals shall be established... Composition of tribunals5(1) A value added tax tribunal shall consist of a... Membership of tribunals6For each sitting of a value added tax tribunal the...7(1) There shall be a panel of chairmen and a... Exemption from jury service8No member of a value added tax tribunal shall be... Rules of procedure9The Commissioners may make rules with respect to the procedure...10(1) A person who fails to comply with a direction...SCHEDULE 9 Consequential Amendments1In section 1(1) of the Provisional Collection of Taxes Act...2In section 6(1) of the Vehicles (Excise) Act 1971 for...3In the Isle of Man Act 1979— SCHEDULE 10 Savings and Transitional Provisions1Where any period of time specified in an enactment repealed...2Any provision of this Act relating to anything done or...3Where an offence for the continuation of which a penalty...4(1) Tax shall not be charged on any supply or...5Notwithstanding the repeal by this Act of sections 5 and...6Where a vehicle in respect of which purchase tax was...7Sections 252 and 254 of the Local Government Act 1972...8The repeal by this Act of section 6(4) of the...9Where there were in force immediately before 21st April 1975...10Section 26 of this Act applies where goods are imported...11Section 17(2)(a) of the Interpretation Act 1978 shall apply in...12Anything begun before 1st January 1978 under any provision of...13Any reference in this Act to things done, suffered or...14Any Treasury order or Commissioners’ regulations made before 1st January...15References in any documents to provisions of Part I of...16Section 22 of this Act does not apply where the...17Sub-paragraphs (2) and (3) of paragraph 4 of Schedule 7...18Nothing in paragraph 3 of Schedule 9 to this Act...SCHEDULE 11 RepealsF1Value Added Tax Act 1983 (repealed 1.9.1994)1983 c. 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Annotations:Amendments (Textual)F1Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)