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Value Added Tax Act 1994
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Changes over time for: Part I
Changes to legislation:
Value Added Tax Act 1994, Part I is up to date with all changes known to be in force on or before 17 September 2023. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 8 Part I:
- Sch. 8 Pt. 1 Table words omitted by S.I. 2022/361 art. 8(2)(c)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 51A repealed by S.I. 2008/1146 art. 5(2)(a) (This amendment not applied to legislation.gov.uk. The insertion of s. 51A by 1995 c. 4, s. 26(1) never came into force)
- Sch. 10 para. 8(2) (3) inserted by 1995 c. 4 s. 26(2) (This amendment not applied to legislation.gov.uk. S. 26 repealed (1.6.2008) without ever being in force by S.I. 2008/1146, art. 5)
Part IU.K. Index to zero-rated supplies of goods and services
| Subject matter | Group Number | 1983 Group Number |
|---|---|---|
| Bank notes | Group 11 | Group 13 |
| Books etc. | Group 3 | Group 3 |
| Caravans and houseboats | Group 9 | Group 11 |
| Charities etc. | Group 15 | Group 16 |
| Clothing and footwear | Group 16 | Group 17 |
| Construction of buildings etc. | Group 5 | Group 8 |
| Drugs, medicines, aids for the [F1disabled] etc. | Group 12 | Group 14 |
| [F2Energy-saving materials: installation in England and Wales and Scotland from 1 April 2022 to 31 March 2027 [F3, and in Northern Ireland from 1st May 2023 to 31st March 2027] | Group 23] | |
| F4. . . | F4. . . | |
| F5. . . | F5. . . | |
| Food | Group 1 | Group 1 |
| [F6Free zones | Group 22] | |
| Gold | Group 10 | Group 12 |
| Imports, exports etc. | Group 13 | Group 15 |
| International services | Group 7 | Group 9 |
| [F7Online marketplaces (deemed supply) | Group 21] | |
| [F8Personal protective equipment (coronavirus) | Group 20] | |
| Protected buildings | Group 6 | Group 8A |
| Sewerage services and water | Group 2 | Group 2 |
| Talking books for the blind and [F9disabled] and wireless sets for the blind | Group 4 | Group 4 |
| F10. . . | F10. . . | F10. . . |
| Transport | Group 8 | Group 10 |
| [F11Women's sanitary products | Group 19] |
Textual Amendments
F1Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(a)
F2Words in Sch. 8 Pt. I inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(2)
F3Words in Sch. 8 Pt. 1 table inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(2)
F4 Words in Sch. 8 Pt. I omitted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Emissions Allowances) Order 2010 (S.I. 2010/2549), arts. 1(2), 2(2)
F5Words in Sch. 8 Pt. I omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F6Words in Sch. 8 Pt. I inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 8(2)
F7Words in Sch. 8 Pt. I inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F8Words in Sch. 8 Pt. I inserted (1.5.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 (S.I. 2020/458), arts. 1, 3
F9Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(b)
F10Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)
F11Words in Sch. 8 Pt. I inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(3); S.I. 2020/1642, reg. 3
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