½Û×ÓÊÓƵ

Introduction to UK VAT legislation

UK legislation relevant to VAT includes statutory legislation enacted by Parliament and subordinate legislation. Historically. much of UK VAT legislation took the form of EU-derived domestic legislation and EU(W)A 2018, ss 2–4 make provision for the retention of EU law as it existed at 31 December 2020. In addition, certain elements of EU law concerning VAT on goods continue to apply in relation to Northern Ireland. Division V1.3 provides commentary regarding the effects of Brexit on VAT in the UK. UK legislation relevant to VAT includes legislation enacted by Parliament and subordinate legislation. The UK statutory provisions concerning VAT are primarily derived from three separate sources:

1. Ìý

   •ÌýÌýÌýÌý legislation which is concerned directly with VAT, ie VATA 1994 and subordinate legislation

2. Ìý

   •ÌýÌýÌýÌý the customs and excise Acts, which provide the statutory framework governing the imposition of tax on imported goods, and

3. Ìý

   •ÌýÌýÌýÌý the Commissioners for Revenue and Customs Act 2005

Additional legislation concerning VAT is contained in:

1. Ìý

   •