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Finance Act 2009

Summary

1.Section 9 provides for the standard rate of VAT to revert to 17.5 per cent on 1 January 2010. Section 9 and Schedule 3 introduce a supplementary charge to VAT of 2.5 per cent on certain supplies that span the date on which the standard rate of VAT changes from 15 per cent to 17.5 per cent. They also make minor amendments to the VAT Act 1994 (VATA) provisions about orders effecting a temporary change in the VAT rate.

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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