Value Added Tax Act 1994

1. Introductory Text

2. Part I The charge to tax

   1. Imposition and rate of VAT

      1. 1. Value added tax

      2. 2. Rate of VAT

      3. 3. Taxable persons and registration

   2. Supply of goods or services in the United Kingdom

      1. 4. Scope of VAT on taxable supplies

      2. 5. Meaning of supply: alteration by Treasury order

      3. 6. Time of supply

      4. 7. Place of supply

      5. 8. Reverse charge on supplies received from abroad

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

   3. Acquisition of goods from member States

      1. 10. Scope of VAT on acquisitions from member States

      2. 11. Meaning of acquisition of goods from another member State

      3. 12. Time of acquisition

      4. 13. Place of acquisition

      5. 14. Acquisitions from persons belonging in other member States

   4. Importation of goods from outside the member States

      1. 15. General provisions relating to imported goods

      2. 16. Application of customs enactments

      3. 17. Free zone regulations

   5. Goods subject to a warehousing regime

      1. 18. Place and time of acquisition or supply

   6. Determination of value

      1. 19. Value of supply of goods or services

      2. 20. Valuation of acquisitions from other member States

      3. 21. Value of imported goods

      4. 22. Value of certain goods

      5. 23. Gaming machines

   7. Payment of VAT by taxable persons

      1. 24. Input tax and output tax

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

      3. 26. Input tax allowable under section 25

      4. 27. Goods imported for private purposes

      5. 28. Payments on account of VAT

      6. 29. Invoices provided by recipients of goods or services

3. Part II Reliefs, exemptions and repayments

   1. Reliefs etc. generally available

      1. 30. Zero-rating

      2. 31. Exempt supplies and acquisitions

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

      4. 33. Refunds of VAT in certain cases

      5. 34. Capital goods

      6. 35. Refund of VAT to persons constructing certain buildings

      7. 36. Bad debts

   2. Imports, overseas businesses etc

      1. 37. Relief from VAT on importation of goods

      2. 38. Importation of goods by taxable persons

      3. 39. Repayment of VAT to those in business overseas

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

4. Part III Application of Act in particular cases

   1. 41. Application to the Crown

   2. 42. Local authorities

   3. 43. Groups of companies

   4. 44. Supplies to groups

   5. 45. Partnerships

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

   7. 47. Agents etc

   8. 48. VAT representatives

   9. 49. Transfers of going concerns

   10. 50. Terminal markets

   11. 51. Buildings and land

   12. 52. Trading stamp schemes

   13. 53. Tour operators

   14. 54. Farmers etc

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

   16. 56. Fuel for private use

   17. 57. Determination of consideration for fuel supplied for private use

5. Part IV Administration, collection and enforcement

   1. General administrative provisions

      1. 58. General provisions relating to the administration and collection of VAT

   2. Default surcharges and other penalties and criminal offences

      1. 59. The default surcharge

      2. 60. VAT evasion: conduct involving dishonesty

      3. 61. VAT evasion: liability of directors etc

      4. 62. Incorrect certificates as to zero-rating etc

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

      6. 64. Repeated misdeclarations

      7. 65. Inaccuracies in EC sales statements

      8. 66. Failure to submit EC sales statement

      9. 67. Failure to notify and unauthorised issue of invoices

      10. 68. Breaches of walking possession agreements

      11. 69. Breaches of regulatory provisions

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

      13. 71. Construction of sections 59 to 70

      14. 72. Offences

   3. Assessments of VAT and other payments due

      1. 73. Failure to make returns etc

      2. 74. Interest on VAT recovered or recoverable by assessment

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

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

      5. 77. Assessments: time limits and supplementary assessments

   4. Interest, repayment supplements etc. payable by Commissioners

      1. 78. Interest in certain cases of official error

      2. 79. Repayment supplement in respect of certain delayed payments or refunds

      3. 80. Recovery of overpaid VAT

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

6. Part V Appeals

   1. 82. Appeal tribunals

   2. 83. Appeals

   3. 84. Further provisions relating to appeals

   4. 85. Settling appeals by agreement

   5. 86. Appeals to Court of Appeal

   6. 87. Enforcement of registered or recorded tribunal decisions etc

7. Part VI Supplementary provisions

   1. Change in rate of VAT etc. and disclosure of information

      1. 88. Supplies spanning change of rate etc

      2. 89. Adjustments of contracts on changes in VAT

      3. 90. Failure of resolution under Provisional Collection of Taxes Act 1968

      4. 91. Disclosure of information for statistical purposes

   2. Interpretative provisions

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

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

      3. 94. Meaning of “business” etc

      4. 95. Meaning of “new means of transport”

      5. 96. Other interpretative provisions

   3. Supplementary provisions

      1. 97. Orders, rules and regulations

      2. 98. Service of notices

      3. 99. Refund of VAT to Government of Northern Ireland

      4. 100. Savings and transitional provisions, consequential amendments and repeals

      5. 101. Commencement and extent

      6. 102. Short title

8. 1. Schedule 1

      Registration in respect of taxable supplies.

   2. Schedule 2

      Registration in respect of supplies from other member States.

   3. Schedule 3

      Registration in respect of acquisitions from other member States.

   4. Schedule 4

      Matters to be treated as supply of goods or services.

   5. Schedule 5

      Services supplied where received.

   6. Schedule 6

      Valuation: special cases.

   7. Schedule 7

      Valuation of acquisitions from other member states: special cases.

   8. Schedule 8

      Zero-rating.

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

      2. Part II The Groups.

   9. Schedule 9

      Exemptions.

      1. Part I Index to exempt supplies of goods and services.

      2. Part II The Groups.

   10. Schedule 10

       Buildings and land.

   11. Schedule 11

       Administration, collection and enforcement.

   12. Schedule 12

       Constitution and procedure of tribunals.

   13. Schedule 13

       Transitional provisions and savings.

   14. Schedule 14

       Consequential amendments.

   15. Schedule 15

       Repeals.