Value Added Tax Act 1994
Act of the Parliament of the United Kingdom
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The Value Added Tax Act 1994 (c. 23) is an act of the Parliament of the United Kingdom that consolidated enactments relating to value added tax in the United Kingdom.[1]
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Long titleAn Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.
Territorial extentUnited Kingdom[b]
Royal assent5 July 1994
| Act of Parliament | |
| |
| Long title | An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals. |
|---|---|
| Citation | 1994 c. 23 |
| Territorial extent | United Kingdom[b] |
| Dates | |
| Royal assent | 5 July 1994 |
| Commencement | 1 September 1994[c] |
| Other legislation | |
| Amends | |
| Repeals/revokes | See § Repealed enactments |
| Amended by | List
|
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Value Added Tax Act 1994 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
The act is UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT).[2] It came into force on 1 September 1994. The act repealed and replaced the Value Added Tax Act 1983.[2]
Background
The act was enacted on 30 November 1994, and came into force on 1 January 1995. It replaced the earlier VAT legislation in the UK, which had been in place since 1973.
The introduction of the act was necessary to implement the European Union's VAT system in the UK. The EU had mandated that all member states should adopt a common VAT system, in order to simplify the tax system for businesses operating across borders.
Provisions
- Part I - The charge to tax
- Part II - Reliefs, exemptions and repayments
- Part III - Application of act in particular cases.
- Part IV - Administration, collection and enforcement
- Part V - Appeals
- Part VI - Supplementary provisions
To encourage outsourcing it provides a mechanism through which government departments, including NHS trusts, can qualify for refunds on contracted out services.[3]
Repealed enactments
Section 100(2) of the act repealed 44 enactments and revoked 58 instruments, listed in schedule 15 to the act.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 1979 c. 2 | Customs and Excise Management Act 1979 | Sections 100B and 100C. |
| 1983 c. 55 | Value Added Tax Act 1983 | The whole act. |
| 1984 c. 24 | Dentists Act 1984 | In Schedule 5, paragraph 16. |
| 1984 c. 43 | Finance Act 1984 | Sections 10 to 13. |
| Schedule 6. | ||
| 1984 c. 51 | Inheritance Tax Act 1984 | In Schedule 8, paragraph 24. |
| 1984 c. 60 | Police and Criminal Evidence Act 1984 | In Schedule 6, paragraph 41. |
| 1985 c. 54 | Finance Act 1985 | Sections 11 to 33. |
| Schedules 6, 7 and 8. | ||
| In Schedule 26, paragraph 14. | ||
| 1986 c. 41 | Finance Act 1986 | Sections 9 to 15. |
| Schedule 6. | ||
| 1987 c. 16 | Finance Act 1987 | Sections 11 to 19. |
| Schedule 2. | ||
| 1987 c. 18 | Debtors (Scotland) Act 1987 | In Schedule 4, paragraph 4. |
| 1988 c. 39 | Finance Act 1988 | Sections 13 to 22. |
| 1988 c. 54 | Road Traffic (Consequential Provisions) Act 1988 | In Schedule 3, paragraph 32. |
| 1989 c. 26 | Finance Act 1989 | Sections 18 to 26. |
| Schedule 3. | ||
| 1989 c. 40 | Companies Act 1989 | In Schedule 18, paragraph 27. |
| 1989 c. 44 | Opticians Act 1989 | Section 37(3). |
| 1990 c. 11 | Planning (Consequential Provisions) Act 1990 | In Schedule 2, paragraph 61. |
| 1990 c. 19 | National Health Service and Community Care Act 1990 | Section 61(4). |
| In Schedule 8, paragraph 9. | ||
| 1990 c. 29 | Finance Act 1990 | Sections 10 to 16. |
| 1990 c. 41 | Courts and Legal Services Act 1990 | In Schedule 10, paragraph 52. |
| 1990 c. 42 | Broadcasting Act 1990 | In Schedule 20, paragraph 37. |
| 1991 c. 21 | Disability Living Allowance and Disability Working Allowance Act 1991 | In Schedule 2, paragraph 13. |
| 1991 c. 31 | Finance Act 1991 | Sections 13 to 18. |
| 1992 c. 12 | Taxation of Chargeable Gains Act 1992 | In Schedule 10, paragraph 6. |
| 1992 c. 20 | Finance Act 1992 | Sections 6 and 7. |
| 1992 c. 48 | Finance (No. 2) Act 1992 | Sections 14(1) and (3) to (6). |
| Sections 15 to 17. | ||
| Schedule 3, Parts I and II. | ||
| 1992 c. 52 | Trade Union and Labour Relations (Consolidation) Act 1992 | In Schedule 2, paragraph 32. |
| 1992 c. 53 | Tribunals and Inquiries Act 1992 | In Schedule 3, paragraph 17. |
| 1993 c. 8 | Judicial Pensions and Retirement Act 1993 | In Schedule 6, paragraph 35. |
| In Schedule 8, paragraph 16. | ||
| 1993 c. 34 | Finance Act 1993 | Sections 42 to 50. |
| Schedule 2. | ||
| 1994 c. 9 | Finance Act 1994 | Section 7(1) and (2). |
| In section 18(3) the words from "and for" to the end. | ||
| Sections 45 and 47. | ||
| 1994 c. 22 | Vehicle Excise and Registration Act 1994 | In Schedule 3, paragraph 21. |
| Citation | Title | Extent of revocation |
|---|---|---|
| SI 1980/440 | Value Added Tax (Fuel and Power) Order 1980 | The whole order. |
| SI 1983/1717 | Value Added Tax (Charities Etc.) Order 1983 | The whole order. |
| SI 1984/489 | Value Added Tax (Handicapped Persons) Order 1984 | The whole order. |
| SI 1984/631 | Value Added Tax (Lifeboats) Order 1984 | The whole order. |
| SI 1984/766 | Value Added Tax (Charities Etc.) Order 1984 | The whole order. |
| SI 1984/767 | Value Added Tax (Marine etc. Insurance) Order 1984 | The whole order. |
| SI 1984/959 | Value Added Tax (Handicapped Persons) (No.2) Order 1984 | The whole order. |
| SI 1984/1784 | Value Added Tax (Optical Appliances) Order 1984 | The whole order. |
| SI 1985/18 | Value Added Tax (Protected Buildings) Order 1985 | The whole order. |
| SI 1985/431 | Value Added Tax (Charities Etc.) Order 1985 | The whole order. |
| SI 1985/432 | Value Added Tax (Finance) Order 1985 | The whole order. |
| SI 1985/799 | Value Added Tax (Hiring of Goods) Order 1985 | The whole order. |
| SI 1985/919 | Value Added Tax (Handicapped Persons) Order 1985 | Article 3. |
| SI 1985/1900 | Value Added Tax (Welfare) Order 1985 | The whole order. |
| SI 1986/530 | Value Added Tax (Handicapped Persons and Charities) Order 1986 | The whole order. |
| SI 1987/437 | Value Added Tax (Charities) Order 1987 | The whole order. |
| SI 1987/517 | Value Added Tax (Betting, Gaming and Lotteries) Order 1987 | The whole order. |
| SI 1987/518 | Value Added Tax (International Services) Order 1987 | The whole order. |
| SI 1987/860 | Value Added Tax (Finance) Order 1987 | The whole order. |
| SI 1987/1072 | Value Added Tax (Construction of Buildings) (No.2) Order 1987 | Article 2. |
| SI 1987/1259 | Value Added Tax (Education) Order 1987 | The whole order. |
| SI 1987/1806 | Value Added Tax (Tour Operators) Order 1987 | Article 11. |
| SI 1988/507 | Value Added Tax (Confectionery) Order 1988 | The whole order. |
| SI 1988/1282 | Value Added Tax (Training) Order 1988 | The whole order. |
| SI 1989/267 | Value Added Tax (Education) Order 1989 | The whole order. |
| SI 1989/470 | Value Added Tax (Fund-Raising Events and Charities) Order 1989 | The whole order. |
| SI 1989/2272 | Value Added Tax (Finance, Health and Welfare) Order 1989 | The whole order. |
| SI 1990/682 | Value Added Tax (Increase of Registration Limits) Order 1990 | The whole order. |
| SI 1990/750 | Value Added Tax (Charities) Order 1990 | The whole order. |
| SI 1990/752 | Value Added Tax (Transport) Order 1990 | The whole order. |
| SI 1990/2037 | Value Added Tax (Insurance) Order 1990 | The whole order. |
| SI 1990/2129 | Value Added Tax (Charities) (No.2) Order 1990 | The whole order. |
| SI 1990/2553 | Value Added Tax (Construction of Dwellings and Land) Order 1990 | The whole order. |
| SI 1991/737 | Value Added Tax (Charities) Order 1991 | The whole order. |
| SI 1991/738 | Value Added Tax (Increase of Registration Limits) Order 1991 | The whole order. |
| SI 1991/2534 | Value Added Tax (Piped Gas) (Metrication) Order 1991 | The whole order. |
| SI 1991/2569 | Value Added Tax (Buildings and Land) Order 1991 | The whole order. |
| SI 1992/628 | Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 | The whole order. |
| SI 1992/629 | Value Added Tax (Increase of Registration Limits) Order 1992 | The whole order. |
| SI 1992/733 | Value Added Tax (Increase for Consideration for Fuel) Order 1992 | The whole order. |
| SI 1992/3065 | Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 | The whole order. |
| SI 1992/3126 | Value Added Tax (Transport) Order 1992 | The whole order. |
| SI 1992/3127 | Value Added Tax (Means of Transport) Order 1992 | The whole order. |
| SI 1992/3131 | Value Added Tax (Tax Free Shops) Order 1992 | The whole order. |
| SI 1992/3223 | Value Added Tax (International Services and Transport) Order 1992 | The whole order. |
| SI 1993/765 | Value Added Tax (Increase for Consideration for Fuel) Order 1993 | The whole order. |
| SI 1993/766 | Value Added Tax (Increase of Registration Limits) Order 1993 | The whole order. |
| SI 1993/767 | Value Added Tax (Protective Boots and Helmets) Order 1993 | The whole order. |
| SI 1993/1124 | Value Added Tax (Education) (No.2) Order 1993 | The whole order. |
| SI 1993/2214 | Finance Act 1993 (Appointed Day) Order 1993 | The whole order. |
| SI 1993/2328 | Value Added Tax (Reverse Charge) Order 1993 | The whole order. |
| SI 1993/2498 | Value Added Tax (Beverages) Order 1993 | The whole order. |
| SI 1993/2498 | Value Added Tax (Beverages) Order 1983 | The whole order. |
| SI 1993/2952 | Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993 | The whole order. |
| SI 1993/2953 | Value Added Tax (Increase of Registration Limits) (No.2) Order 1993 | The whole order. |
| SI 1994/686 | Value Added Tax (Tax Free Shops) Order 1994 | The whole order. |
| SI 1994/687 | Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994 | The whole order. |
| SI 1994/1188 | Value Added Tax (Education) Order 1994 | The whole order. |