Search Legislation

Value Added Tax Act 1994

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Value Added Tax Act 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

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.

View outstanding changes

Changes and effects yet to be applied to Section 30:

  • s. 30(3) words substituted by 2018 c. 22 Sch. 8 para. 29(2) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(5) words omitted by 2018 c. 22 Sch. 8 para. 29(3) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(6)(a) words omitted by 2018 c. 22 Sch. 8 para. 29(4) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(8)(a) substituted by 2018 c. 22 Sch. 8 para. 29(5) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(8A) omitted by 2018 c. 22 Sch. 8 para. 29(6) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(9) word substituted by 2018 c. 22 Sch. 8 para. 29(7) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(10) words substituted by 2018 c. 22 Sch. 8 para. 29(8)(a) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(10)(a) words omitted by 2018 c. 22 Sch. 8 para. 29(8)(b) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 30(10)(b) words substituted by 2018 c. 22 Sch. 8 para. 29(8)(c) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))

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. 7(12) inserted by 2018 c. 22 Sch. 8 para. 7(6) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • 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)
  • s. 58ZA inserted by 2018 c. 22 Sch. 8 para. 57 (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 83(1)(b) words omitted by 2018 c. 22 Sch. 8 para. 72(a)(i) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 83(1)(b) words omitted by 2018 c. 22 Sch. 8 para. 72(a)(ii) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 83(1)(d) omitted by 2018 c. 22 Sch. 8 para. 72(b) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 83(1)(j) omitted by 2018 c. 22 Sch. 8 para. 72(c) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 83(1)(p)(iii) and word omitted by 2018 c. 22 Sch. 8 para. 72(d) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • s. 83(1)(w) omitted by 2018 c. 22 Sch. 8 para. 72(e) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • Sch. 4A para. 9D(2) words substituted by 2018 c. 22 Sch. 8 para. 89(11)(a)(ii) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • Sch. 4A para. 9D(2)(b) words substituted by 2018 c. 22 Sch. 8 para. 89(11)(a)(i) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • Sch. 4A para. 9D(3)(a) words substituted by 2018 c. 22 Sch. 8 para. 89(11)(b) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))
  • Sch. 9ZA para. 18A inserted by S.I. 2020/1544 reg. 3(2)
  • Sch. 9ZA para. 81(6)(7) inserted by S.I. 2020/1544 reg. 4
  • Sch. 9ZB para. 6(2)(b) inserted by S.I. 2020/1544 reg. 5(c)
  • Sch. 9ZB para. 31A inserted by S.I. 2020/1544 reg. 6
  • Sch. 9ZB para. 6(2)(a) words in Sch. 9ZB para. 6(2) renumbered as Sch. 9ZB para. 6(2)(a) by S.I. 2020/1544 reg. 5(a)
  • Sch. 9ZB para. 6(2)(a) words substituted by S.I. 2020/1544 reg. 5(b)
  • 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)
  • Sch. 11 para. 2(5E)(5F) inserted by 2018 c. 22 Sch. 8 para. 97(2)(f) (See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9))

30 Zero-rating.U.K.

(1)Where a taxable person supplies goods or services and the supply is zero-rated, then, whether or not VAT would be chargeable on the supply apart from this section—

(a)no VAT shall be charged on the supply; but

(b)it shall in all other respects be treated as a taxable supply;

and accordingly the rate at which VAT is treated as charged on the supply shall be nil.

(2)A supply of goods or services is zero-rated by virtue of this subsection if the goods or services are of a description for the time being specified in Schedule 8 or the supply is of a description for the time being so specified.

[F1(2A)A supply by a person of services which consist of applying a treatment or process to another person’s goods is zero-rated by virtue of this subsection if by doing so he produces goods, and either—

(a)those goods are of a description for the time being specified in Schedule 8; or

(b)a supply by him of those goods to the person to whom he supplies the services would be of a description so specified.]

(3)Where goods of a description for the time being specified in that Schedule, or of a description forming part of a description of supply for the time being so specified, are acquired in the United Kingdom from another member State or imported from a place outside the member States, no VAT shall be chargeable on their acquisition or importation, except as otherwise provided in that Schedule.

(4)The Treasury may by order vary Schedule 8 by adding to or deleting from it any description or by varying any description for the time being specified in it.

[F2(5)The export of any goods by a charity to a place outside the member States shall for the purposes of this Act be treated as a supply made by the charity—

(a)in the United Kingdom, and

(b)in the course or furtherance of a business carried on by the charity.]

(6)A supply of goods is zero-rated by virtue of this subsection if the Commissioners are satisfied that the person supplying the goods—

(a)has exported them to a place outside the member States; or

(b)has shipped them for use as stores on a voyage or flight to an eventual destination outside the United Kingdom, or as merchandise for sale by retail to persons carried on such a voyage or flight in a ship or aircraft,

and in either case if such other conditions, if any, as may be specified in regulations or the Commissioners may impose are fulfilled.

(7)Subsection (6)(b) above shall not apply in the case of goods shipped for use as stores on a voyage or flight to be made by the person to whom the goods were supplied and to be made for a purpose which is private.

(8)Regulations may provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where—

(a)the Commissioners are satisfied that the goods have been or are to be exported to a place outside the member States or that the supply in question involves both—

(i)the removal of the goods from the United Kingdom; and

(ii)their acquisition in another member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of section 10; and

(b)such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

[F3(8A)Regulations may provide for the zero-rating of supplies of goods, or of such goods as may be specified in regulations, in cases where—

(a)the Commissioners are satisfied that the supply in question involves both—

(i)the removal of the goods from a fiscal warehousing regime within the meaning of section 18F(2); and

(ii)their being placed in a warehousing regime in another member State, or in such member State or States as may be prescribed, where that regime is established by provisions of the law of that member State corresponding, in relation to that member State, to the provisions of sections 18A and 18B; and

(b)such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.]

(9)Regulations may provide for the zero-rating of a supply of services which is made where goods are let on hire and the Commissioners are satisfied that the goods have been or are to be removed from the United Kingdom during the period of the letting, and such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

(10)Where the supply of any goods has been zero-rated by virtue of subsection (6) above or in pursuance of regulations made under [F4subsection (8), (8A) or (9)] above and—

(a)the goods are found in the United Kingdom after the date on which they were alleged to have been or were to be exported or shipped or otherwise removed from the United Kingdom; or

(b)any condition specified in the relevant regulations under [F4subsection (6), (8), (8A) or (9)] above or imposed by the Commissioners is not complied with,

and the presence of the goods in the United Kingdom after that date or the non-observance of the condition has not been authorised for the purposes of this subsection by the Commissioners, the goods shall be liable to forfeiture under the Management Act and the VAT that would have been chargeable on the supply but for the zero-rating shall become payable forthwith by the person to whom the goods were supplied or by any person in whose possession the goods are found in the United Kingdom; but the Commissioners may, if they think fit, waive payment of the whole or part of that VAT.

Textual Amendments

F1S. 30(2A) inserted (29.4.1996 with effect as mentioned in s. 29(5) of the amending Act) by 1996 c. 8, s. 29(2)(5)

F2S. 30(5) substituted (1.5.1995 with effect as mentioned in s. 28(2) of the amending Act) by 1995 c. 4, s. 28(1)

F3S. 30(8A) inserted (29.4.1996 for specified purposes and otherwise 1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after 1.6.1996) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 7; S.I. 1996/1249, art. 2

F4Words in s. 30(10) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 7; S.I. 1996/1249, art. 2

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources