Value Added Tax Act 1983

1. Introductory Text

2. Imposition and extent of tax

   1. 1. Value added tax

   2. 2. Scope of tax

3. Supply

   1. 3. Meaning of " supply ": alteration by Treasury order

   2. 4. Time of supply

   3. 5. Further provisions relating to time of supply

   4. 6. Place of supply

   5. 7. Reverse charge on supplies received from abroad

   6. 8. Place where supplier or recipient of services belongs

4. Rate of tax and determination of value

   1. 9. Rate of tax

   2. 10. Value of supply of goods or services

   3. 11. Value of imported goods

   4. 12. Value of certain goods

   5. 13. Gaming machines

5. Credit for input tax against output tax

   1. 14. Credit for input tax against output tax

   2. 15. Input tax allowable under section 14

6. Reliefs

   1. 16. Zero-rating

   2. 17. Exemptions

   3. 18. Relief on supply of certain second-hand goods

   4. 19. Relief from tax on importation of goods

7. Refunds

   1. 20. Refund of tax in certain cases

   2. 21. Refund of tax to persons constructing new homes otherwise than in the course or furtherance of any business

   3. 22. Refund of tax in cases of bad debts

8. Repayment

   1. 23. Repayment of tax to those in business overseas

9. Further provisions as to importation of goods

   1. 24. Application of customs enactments

   2. 25. Importation of goods by taxable persons

   3. 26. Goods imported for private purposes

10. Special cases

    1. 27. Application to Crown

    2. 28. Local authorities

    3. 29. Groups of companies

    4. 30. Partnerships

    5. 31. Business carried on in divisions or by unincorporated bodies, personal representatives, etc.

    6. 32. Agents, etc.

    7. 33. Transfers of going concerns

    8. 34. Terminal markets

    9. 35. Supplies of dutiable goods in warehouse

    10. 36. Capital goods

    11. 37. Trading stamp schemes

11. General

    1. 38. Administration, collection and enforcement

    2. 39. Offences and penalties

    3. 40. Appeals

    4. 41. Supplies spanning change of rate, etc.

    5. 42. Adjustment of contracts on changes in tax

    6. 43. Failure of resolution under Provisional Collection of Taxes Act 1968

    7. 44. Disclosure of information for statistical purposes

12. Supplemental

    1. 45. Orders, rules and regulations

    2. 46. Service of notices

    3. 47. Meaning of " business ", etc.

    4. 48. Interpretation

    5. 49. Refund of tax to Government of Northern Ireland

    6. 50. Consequential, transitional and saving provisions and repeals

    7. 51. Short title, commencement and extent

13. SCHEDULES

    1. SCHEDULE 1

       Registration

       1. Liability to be registered

          1. 1. A person who makes taxable supplies but is not registered...

          2. 2. A registered person who makes taxable supplies shall cease to...

       2. Notification of liability and registration

          1. 3. A person who by virtue of paragraph 1(a) above is...

          2. 4. A person who by virtue of paragraph 1(b) above is...

          3. 5. (1) Where a person who satisfies the Commissioners that he...

          4. 6. Paragraphs 3 to 5 above apply to persons who were...

       3. Notification of end of liability and cancellation of registration

          1. 7. A registered person who ceases to make taxable supplies shall...

          2. 8. Where by virtue of paragraph 2(a) above, a registered person...

          3. 9. Where a registered person requests the Commissioners to cancel his...

          4. 10. Where a registered person who has at any time ceased...

       4. Discretionary registration or exemption from registration

          1. 11. (1) Notwithstanding the preceding provisions of this Schedule—

          2. 12. The Treasury may by order substitute for any of the...

       5. Supplementary

          1. 13. The provisions of this Act relating to the determination of...

          2. 14. Any notification required under this Schedule shall be made in...

          3. 15. References in this Schedule to registration are references to registration...

    2. SCHEDULE 2

       Matters to be Treated as Supply of Goods or Services

       1. 1. (1) Any transfer of the whole property in goods is...

       2. 2. Where a person produces goods by applying to another person's...

       3. 3. The supply of any form of power, heat, refrigeration or...

       4. 4. The granting, assignment or surrender of a major interest in...

       5. 5. (1) Subject to sub-paragraph (2) below, where goods forming part...

       6. 6. Where in the case of a business carried on by...

       7. 7. (1) Where a person ceases to be a taxable person,...

    3. SCHEDULE 3

       Services Supplied Where Received

       1. 1. Transfers and assignments of copyright, patents, licences, trademarks and similar...

       2. 2. Advertising services.

       3. 3. Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...

       4. 4. Acceptance of any obligation to refrain from pursuing or exercising,...

       5. 5. Banking, financial and insurance services (including reinsurance, but not including...

       6. 6. The supply of staff.

       7. 7. The services rendered by one person to another in procuring...

    4. SCHEDULE 4

       Valuation—Special Cases

       1. 1. (1) Where— (a) the value of a supply made by...

       2. 2. (1) Where— (a) goods are imported at a price in...

       3. 3. Where— (a) the whole or part of a business carried...

       4. 4. (1) Where goods or services are supplied for a consideration...

       5. 5. (1) Where goods are imported at a price in money...

       6. 6. Where a right to receive goods or services for an...

       7. 7. Where there is a supply of goods by virtue of—...

       8. 8. Where there is a supply of services by virtue of—...

       9. 9. Where a supply of services consists in the provision of...

       10. 10. (1) This paragraph applies to a supply of goods or...

       11. 11. (1) Where any sum relevant for determining value is expressed...

       12. 12. Regulations may require that in prescribed circumstances there is to...

       13. 13. A direction under paragraph 1, 2 or 3 above may...

    5. SCHEDULE 5

       Zero-Rating

       1. GROUP 1—FOOD

          1. General items

          2. Excepted items

          3. Items overriding the exceptions

          4. Notes :

       2. GROUP 2—SEWERAGE SERVICES AND WATER

       3. GROUP 3—BOOKS, ETC.

       4. GROUP 4—TALKING BOOKS FOR THE BLIND AND HANDICAPPED AND WIRELESS SETS FOR THE BLIND

       5. GROUP 5—NEWSPAPER ADVERTISEMENTS

       6. GROUP G—NEWS SERVICES

       7. GROUP 7—FUEL AND POWER

       8. GROUP 8—CONSTRUCTION OF BUILDINGS, ETC.

       9. GROUP 9—INTERNATIONAL SERVICES

       10. GROUP 10—TRANSPORT

       11. GROUP 11—CARAVANS AND HOUSEBOATS

       12. GROUP 12—GOLD

       13. GROUP 13—BANK NOTES

       14. GROUP 14—DRUGS, MEDICINES, AIDS FOR THE HANDICAPPED, ETC.

       15. GROUP 15—IMPORTS, EXPORTS, ETC.

       16. GROUP 16—CHARITIES, ETC.

       17. GROUP 17—CLOTHING AND FOOTWEAR

    6. SCHEDULE 6

       Exemptions

       1. GROUP 1—LAND

       2. GROUP 2—INSURANCE

       3. GROUP 3—POSTAL SERVICES

       4. GROUP 4—BETTING, GAMING AND LOTTERIES

       5. GROUP 5—FINANCE

       6. GROUP 6—EDUCATION

       7. GROUP 7—HEALTH

       8. GROUP 8—BURIAL AND CREMATION

       9. GROUP 9—TRADE UNIONS AND PROFESSIONAL BODIES

       10. GROUP 10—COMPETITIONS

       11. GROUP 11—WORKS OF ART, ETC.

    7. SCHEDULE 7

       Administration, Collection and Enforcement

       1. General

          1. 1. (1) The tax shall be under the care and management...

       2. Accounting for and payment of tax

          1. 2. (1) Regulations under this paragraph may require the keeping of...

       3. Production of tax invoices by computer

          1. 3. (1) For the purposes of any provision contained in or...

       4. Power of Commissioners to assess tax due

          1. 4. (1) Where a person has failed to make any returns...

       5. Power to require security and production of evidence

          1. 5. (1) The Commissioners may, as a condition of allowing or...

       6. Recovery of tax, etc.

          1. 6. (1) Tax due from any person shall be recoverable as...

       7. Duty to keep records

          1. 7. (1) Every taxable person shall keep such records as the...

       8. Furnishing of information and production of documents

          1. 8. (1) The Commissioners may by regulations make provision for requiring...

       9. Power to take samples

          1. 9. (1) An authorised person, if it appears to him necessary...

       10. Entry and search of premises and persons

           1. 10. (1) For the purpose of exercising any powers under this...

       11. Evidence by certificate, etc.

           1. 11. (1) A certificate of the Commissioners— (a) that a person...

       12. Priority of tax in bankruptcy, winding up, etc.

           1. 12. (1) There shall be included among the debts which—

    8. SCHEDULE 8

       Constitution and Procedure of Value Added Tax Tribunals

       1. Establishment of value added tax tribunals

          1. 1. There shall continue to be value added tax tribunals for...

       2. The President

          1. 2. (1) There shall continue to be a President of Value...

          2. 3. (1) The President may resign his office at any time...

       3. Sittings of tribunals

          1. 4. Such number of value added tax tribunals shall be established...

       4. Composition of tribunals

          1. 5. (1) A value added tax tribunal shall consist of a...

       5. Membership of tribunals

          1. 6. For each sitting of a value added tax tribunal the...

          2. 7. (1) There shall be a panel of chairmen and a...

       6. Exemption from jury service

          1. 8. No member of a value added tax tribunal shall be...

       7. Rules of procedure

          1. 9. The Commissioners may make rules with respect to the procedure...

    9. SCHEDULE 9

       Consequential Amendments

       1. 1. In section 1(1) of the Provisional Collection of Taxes Act...

       2. 2. In section 6(1) of the Vehicles (Excise) Act 1971 for...

       3. 3. In the Isle of Man Act 1979—

    10. SCHEDULE 10

        Savings and Transitional Provisions

        1. 1. Where any period of time specified in an enactment repealed...

        2. 2. Any provision of this Act relating to anything done or...

        3. 3. Where an offence for the continuation of which a penalty...

        4. 4. (1) Tax shall not be charged on any supply or...

        5. 5. Notwithstanding the repeal by this Act of sections 5 and...

        6. 6. Where a vehicle in respect of which purchase tax was...

        7. 7. Sections 252 and 254 of the Local Government Act 1972...

        8. 8. The repeal by this Act of section 6(4) of the...

        9. 9. Where there were in force immediately before 21st April 1975...

        10. 10. Section 26 of this Act applies where goods are imported...

        11. 11. Section 17(2)(a) of the Interpretation Act 1978 shall apply in...

        12. 12. Anything begun before 1st January 1978 under any provision of...

        13. 13. Any reference in this Act to things done, suffered or...

        14. 14. Any Treasury order or Commissioners' regulations made before 1st January...

        15. 15. References in any documents to provisions of Part I of...

        16. 16. Section 22 of this Act does not apply where the...

        17. 17. Sub-paragraphs (2) and (3) of paragraph 4 of Schedule 7...

        18. 18. Nothing in paragraph 3 of Schedule 9 to this Act...

    11. SCHEDULE 11

        Repeals