Legalize / United Kingdom / Statutory-Instrument

The Value Added Tax Regulations 1995

Type Statutory-Instrument

Publication 1995-09-27

Last updated 2025-06-13

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(1) The Commissioners may, on application by an overseas visitor who intends to depart from Great Britain within 15 months and remain outside Great Britain and Northern Ireland for a period of at least 6 months, permit him within 12 months of his intended departure to purchase, from a registered person, a ... motor vehicle located in Great Britain at the time of its purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.

(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.

133

(1) The Commissioners may, on application by any person who intends to depart from Great Britain within 9 months and remain outside Great Britain and Northern Ireland for a period of at least 6 months, permit him within 6 months of his intended departure to purchase, from a registered person, a ... motor vehicle located in Great Britain at the time of its purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.

(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.

Supplies to persons taxable in another member State

134

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Supplies of goods subject to excise duty to persons who are not taxable in another member State

135

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Territories to be treated as excluded from or included in the territory of the Community and of the member States

136

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137

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139

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Entry and exit formalities

140

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Use of the internal Community transit procedure

141

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Customs and excise legislation to be applied

142

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143

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144

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145

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PART XVII — MEANS OF TRANSPORT

Interpretation of Part XVII

146

In this Part—

“claim” means a claim for a refund of VAT made pursuant to paragraph 19 of Schedule 9ZA to the Act and “claimant” shall be construed accordingly;

“competent authority” means an authority having powers under the laws in force in a relevant territory to register a vehicle for road use in that territory;

“first entry into service” in relation to a new means of transport means the time determined in relation to that means of transport under regulation 147;

“new means of transport” has the meaning given by paragraph 83 of Schedule 9ZA to the Act;

“registration” means registration for road use in a member State corresponding in relation to that member State to registration in accordance with the Vehicles Excise and Registration Act 1994[^f00034];

“relevant territory” means a member State or Northern Ireland.

First entry into service of a means of transport

147

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(1) For the purposes of paragraph 83 of Schedule 9ZA to the Act a means of transport is to be treated as having first entered into service—

(a) in the case of a ship or aircraft—

(i) when it is delivered from its manufacturer to its first purchaser or owner, or on its first being made available to its first purchaser or owner, whichever is the earlier, or

(ii) if its manufacturer takes it into use for demonstration purposes, on its being first taken into such use, and

(b) in the case of a motorised land vehicle—

(i) on its first registration for road use by the competent authority in the relevant territory of its manufacture or when a liability to register for road use is first incurred in the relevant territory of its manufacture, whichever is the earlier,

(ii) if it is not liable to be registered for road use in the relevant territory of its manufacture, on its removal by its first purchaser or owner, or on its first delivery or on its being made available to its first purchaser, whichever is the earliest, or

(iii) if its manufacturer takes it into use for demonstration purposes, on its first being taken into such use.

(2) Where the times specified in paragraph (1) above cannot be established to the Commissioners' satisfaction, a means of transport is to be treated as having first entered into service on the issue of an invoice relating to the first supply of the means of transport.

Notification of acquisition of new means of transport by non-taxable persons and payment of VAT

148

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(1) Where—

(a) a taxable acquisition of a new ship or new aircraft takes place in the United Kingdom,

(b) the acquisition is not in pursuance of a taxable supply, and

the person acquiring the goods shall notify the Commissioners of the acquisition within 14 days of the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.

(2) The notification shall be in writing in the English language and shall contain the following particulars—

(a) the name and current address of the person acquiring the new ship or new aircraft,

(b) the time of the acquisition,

(d) a full description of the new ship or new aircraft which shall include any ... hull or airframe identification number and engine number,

(e) the consideration for the transaction in pursuance of which the new ship or new aircraft was acquired,

(f) the name and address of the supplier in the member State from which the new ship or new aircraft was acquired,

(g) the place where the new ship or new aircraft can be inspected, and

(h) the date of notification.

(3) The notification shall include a declaration, signed by the person who is required to make the notification or a person authorised in that behalf in writing, that all the information entered in it is true and complete.

(4) The notification shall be made at, or sent to, any office designated by the Commissioners for the receipt of such notifications.

(5) Any person required to notify the Commissioners of an acquisition of a new ship or new aircraft shall pay the VAT due upon the acquisition at the time of notification or within 30 days of the Commissioners issuing a written demand to him detailing the VAT due and requesting payment.

Refunds in relation to new means of transport

149

A claimant shall make his claim in writing no earlier than one month and no later than 14 days prior to making the supply of the new means of transport by virtue of which the claim arises.

150

The claim shall be made at, or sent to, any office designated by the Commissioners for the receipt of such claims.

151

The claim shall contain the following information—

(a) the name, current address and telephone number of the claimant,

(b) the place where the new means of transport is kept and the times when it may be inspected,

(d) the price paid by the claimant for the supply to him of the new means of transport excluding any VAT,

(e) the amount of any VAT paid by the claimant on the supply to him of the new means of transport,

(f) the amount of any VAT paid by the claimant on the acquisition of the new means of transport from another member State or on its importation ...,

(g) the name and address of the proposed purchaser, the member State to which the new means of transport is to be removed, and the date of the proposed purchase,

(h) the price to be paid by the proposed purchaser,

(i) a full description of the new means of transport including, in the case of motorised land vehicles, its mileage since its first entry into service and, in the case of ships and aircraft, its hours of use since its first entry into service,

(j) in the case of a ship, its length in metres,

(k) in the case of an aircraft, its take-off weight in kilograms,

(l) in the case of a motorised land vehicle powered by a combustion engine, its displacement or cylinder capacity in cubic centimetres, and in the case of an electrically propelled motorised land vehicle, its maximum power output in kilowatts, described to the nearest tenth of a kilowatt, and

(m) the amount of the refund being claimed.

152

The claim shall be accompanied by the following documents—

(a) the invoice issued by the person who supplied the new means of transport to the claimant or such other documentary evidence of purchase as is satisfactory to the Commissioners,

(b) in respect of a new means of transport imported ... by the claimant, documentary evidence of its importation and of the VAT paid thereon, and

(c) in respect of a new means of transport acquired by the claimant from another member State, documentary evidence of the VAT paid thereon.

153

The claim shall include a declaration, signed by the claimant or a person authorised by him in that behalf in writing, that all the information entered in or accompanying it is true and complete.

154

The claim shall be completed by the submission to the Commissioners of—

(a) the sales invoice or similar document identifying the new means of transport and showing the price paid by the claimant’s customer, and

(b) documentary evidence that the new means of transport has been removed to another member State.

Supplies of new means of transport to persons departing to another member State

155

The Commissioners may, on application by a person who is not taxable in a member State and who intends—

(a) to purchase a new means of transport in Northern Ireland, and

(b) to remove that new means of transport from Northern Ireland to a member State,

permit that person to purchase a new means of transport without payment of VAT, for subsequent removal to a member State within 2 months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.

PART XVIII — BAD DEBT RELIEF (THE OLD SCHEME)

Interpretation of Part XVIII

156

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The making of a claim to the Commissioners

157

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Evidence required of the claimant in support of the claim

158

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159

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Preservation of documents and records and duty to produce

160

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Set-off of amounts between the claimant and the debtor

161

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Determination of outstanding amount of consideration in money

162

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Repayment of a refund

163

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Proving in the insolvency in Scotland

164

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PART XIX — BAD DEBT RELIEF (THE NEW SCHEME)

Interpretation of Part XIX

165

In this Part—

“claim” means a claim in accordance with regulations 166 ... and 167 for a refund of VAT to which a person is entitled by virtue of section 36 of the Act and “claimant” shall be construed accordingly;

“payment” means any payment or part-payment which is made by any person ... by way of consideration for a supply regardless of whether such payment extinguishes the purchaser’s debt to the claimant or not;

“purchaser” means a person to whom the claimant made a relevant supply;

“refunds for bad debts account” has the meaning given in regulation 168;

“relevant supply” means any taxable supply upon which a claim is based;

“return” means the return which the claimant is required to make in accordance with regulation 25 ...;

“security” means—in relation to England, Wales and Northern Ireland, any mortgage, charge, lien or other security, andin relation to Scotland, any security (whether heritable or moveable), any floating charge and any right of lien or preference and right of retention (other than a right of compensation or set-off).

The making of a claim to the Commissioners

166

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(1) ... Save as the Commissioners may otherwise allow or direct, the claimant shall make a claim to the Commissioners by including the correct amount of the refund in the box opposite the legend “VAT reclaimed in this period on purchases and other inputs” on his return for the prescribed accounting period in which he becomes entitled to make the claim or, subject to regulation 165A, any later return.

(2) If at a time the claimant becomes entitled to a refund he is no longer required to make returns to the Commissioners he shall make a claim to the Commissioners in such form and manner as they may direct.

Evidence required of the claimant in support of the claim

167

Save as the Commissioners may otherwise allow, the claimant, before he makes a claim, shall hold in respect of each relevant supply—

(a) either—

(i) a copy of any VAT invoice which was provided in accordance with Part III of these Regulations, or

(ii) where there was no obligation to provide a VAT invoice, a document which shows the time, nature and purchaser of the relevant goods and services, and the consideration therefor,

(b) records or any other documents showing that he has accounted for and paid the VAT thereon, and

Records required to be kept by the claimant

168

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(1) Any person who makes a claim to the Commissioners shall keep a record of that claim.

(2) Save as the Commissioners may otherwise allow, the record referred to in paragraph (1) above shall consist of the following information in respect of each claim made—

(a) in respect of each relevant supply for that claim—

(i) the amount of VAT chargeable,

(ii) the prescribed accounting period in which the VAT chargeable was accounted for and paid to the Commissioners,

(iii) the date and number of any invoice issued in relation thereto or, where there is no such invoice, such information as is necessary to identify the time, nature and purchaser thereof, and

(iv) any payment received therefor,

(b) the outstanding amount to which the claim relates,

(d) the prescribed accounting period in which the claim was made, and

(e) a copy of the notice required to be given in accordance with regulation 166A

(3) Any records created in pursuance of this regulation shall be kept in a single account to be known as the “refunds for bad debts account”.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Preservation of documents and records and duty to produce

169

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(1) Save as the Commissioners may otherwise allow, the claimant shall preserve the documents, invoices and records which he holds in accordance with regulations 167 and 168 for a period of 4 years from the date of the making of the claim.

(2) Upon demand made by an authorised person the claimant shall produce or cause to be produced any such documents, invoices and records for inspection by the authorised person and permit him to remove them at a reasonable time and for a reasonable period.

Attribution of payments

170

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(1) Subject to regulation 170A below, where—

(a) the claimant made more than one supply (whether taxable or otherwise) to the purchaser, and

(b) a payment is received in relation to those supplies,

the payment shall be attributed to each such supply in accordance with the rules set out in paragraphs (2) and (3) below.

(2) The payment shall be attributed to the supply which is the earliest in time and, if not wholly attributed to that supply, thereafter to supplies in the order of the dates on which they were made, except that attribution under this paragraph shall not be made to any supply if the payment was allocated to that supply by the purchaser at the time of payment and the consideration for that supply was paid in full.

(3) Where—

(a) the earliest supply and other supplies to which the whole of the payment could be attributed under this regulation occur on one day, or

(b) the supplies to which the balance of the payment could be attributed under this regulation occur on one day,

the payment shall be attributed to those supplies by multiplying, for each such supply, the payment received by a fraction of which the numerator is the outstanding consideration for that supply and the denominator is the total outstanding consideration for those supplies.

Repayment of a refund

171

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(1) ... Where a claimant—

(a) has received a refund upon a claim, and

(b) either—

(i) a payment for the relevant supply is subsequently received, or

(ii) a payment is, by virtue of regulation 170 or 170A, treated as attributed to the relevant supply, or

(iii) the consideration for any relevant supply upon which the claim to refund is based is reduced after the claim is made,

he shall repay to the Commissioners such an amount as equals the amount of the refund, or the balance thereof, multiplied by a fraction of which the numerator is the amount so received or attributed, and the denominator is the amount of the outstanding consideration, or such an amount as is equal to the negative entry made in the VAT allowable portion of his VAT account as provided for in regulation 38.

(2) ... The claimant shall repay to the Commissioners the amount referred to in paragraph (1) above by including that amount in the box opposite the legend “VAT due in this period on sales and other outputs” on his return for the prescribed accounting period in which the payment is received.

(3) ... Save as the Commissioners may otherwise allow, where the claimant fails to comply with the requirements of regulation 167, 168, 169 , 170 or 170A he shall repay to the Commissioners the amount of the refund obtained by the claim to which the failure to comply relates; and he shall repay the amount by including that amount in the box opposite the legend “VAT due in this period on sales and other outputs” on his return for the prescribed accounting period which the Commissioners shall designate for that purpose.

(4) If at the time the claimant is required to repay any amount, he is no longer required to make returns to the Commissioners, he shall repay such amount to the Commissioners at such time and in such form and manner as they may direct.

(5) For the purposes of this regulation , but subject to paragraph (6) below, a reference to payment shall not include a reference to a payment received by a person to whom a right to receive it has been assigned.

(6) Paragraph (5) above does not apply where any person to whom the right to receive a payment has been assigned (whether by the claimant or any other person) is connected to the claimant.

(7) Any question for the purposes of paragraph (6) above whether any person is connected to the claimant shall be determined in accordance with section 839 of the Taxes Act.

(8) Paragraphs (6) and (7) above apply where the right to receive a payment is assigned on or after 11th December 2003.

Writing off debts

172

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(1) This regulation shall apply for the purpose of ascertaining whether, and to what extent, the consideration is to be taken to have been written off as a bad debt.

(1A) Neither the whole nor any part of the consideration for a supply shall be taken to have been written off in accounts as a bad debt until a period of not less than six months has elapsed from the time when such whole or part first became due and payable to or to the order of the person who made the relevant supply.

(2) Subject to paragraph (1A) the whole or any part of the consideration for a relevant supply shall be taken to have been written off as a bad debt when an entry is made in relation to that supply in the refunds for bad debt account in accordance with regulation 168.

(3) Where the claimant owes an amount of money to the purchaser which can be set off, the consideration written off in the accounts shall be reduced by the amount so owed.

(4) Where the claimant holds in relation to the purchaser an enforceable security, the consideration written off in the accounts of the claimant shall be reduced by the value of that security.

PART XX — REPAYMENTS TO COMMUNITY TRADERS

Interpretation of Part XX

173

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Repayment of VAT

174

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Persons to whom this Part applies

175

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Supplies and importations to which this Part applies

176

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VAT which will not be repaid

177

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Method of claiming

178

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Time within which a claim must be made

179

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Deduction of bank charges

180

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Treatment of claim and repayment claimed

181

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182

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False, altered or incorrect claims

183

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184

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PART XXI — REPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOM

Interpretation of Part XXI

185

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(1) In this Part—

“claimant” means a person making a claim under this Part or a person on whose behalf a claim is made and any agent acting on his behalf as his VAT representative;

“official authority” means any government body or agency in any country which is recognised by the Commissioners as having authority to act for the purposes of this Part;

“prescribed year” means the period of 12 months beginning on the first day of July in any year;

“VAT representative” means any person established in the United Kingdom and registered for VAT purposes in accordance with the provisions of Schedule 1 to the Act who acts as agent on behalf of a claimant;

“trader” means a person carrying on a business who is established outside the United Kingdom and who is not a taxable person in the United Kingdom.

(2) For the purposes of this Part, a person is treated as being established in a country if—

(a) he has there a business establishment, or

(b) he has no such establishment (there or elsewhere) but his permanent address or usual place of residence is there.

(3) For the purposes of this Part—

(a) a person carrying on business through a branch or agency in any country is treated as being established there, and

(b) where the person is a body corporate its usual place of residence shall be the place where it is legally constituted.

Repayments of VAT

186

Subject to the other provisions of this Part a trader shall be entitled to be repaid VAT charged on goods imported by him into the United Kingdom in respect of which no other relief is available or on supplies made to him in the United Kingdom if that VAT would be , or would be treated as, input tax of his were he a taxable person in the United Kingdom.

VAT representatives

187

The Commissioners may, as a condition of allowing a repayment under this Part, require a trader to appoint a VAT representative to act on his behalf.

Persons to whom this Part applies

188

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(1) Save as the Commissioners may otherwise allow, a trader to whom this Part applies who is established in a ... country having a comparable system of turnover taxes will not be entitled to any refunds under this Part unless that country provides reciprocal arrangements for refunds to be made to taxable persons who are established in the United Kingdom.

(2) This Part shall apply to any trader but not if during any period determined under regulation 192—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) he made supplies in the United Kingdom of goods or services other than—

(i) transport of freight outside the United Kingdom to or from a place outside the United Kingdom or services ancillary thereto,

(ii) services where the VAT on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 8 of the Act, and

(iii) goods where the VAT on the supply is payable solely by the person to whom they are supplied.

Supplies and importations to which this Part applies

189

This Part applies to any supply of goods or services made in the United Kingdom or to any importation of goods into the United Kingdom on or after 1st July 1994 but does not apply to any supply or importation which—

(a) the trader has used or intends to use for the purpose of any supply by him in the United Kingdom, or

(b) has been exported or is intended for exportation from the United Kingdom by or on behalf of the trader.

VAT which will not be repaid

190

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(1) The following VAT shall not be repaid—

(za) VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A;

(a) VAT charged on a supply which if made to a taxable person would be excluded from any credit under section 25 of the Act,

(b) VAT charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.

(c) VAT charged on a supply used or to be used in making supplies of a description falling within article 3 of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999.

(2) In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.

Method of claiming

191

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(1) A person claiming a repayment of VAT under this Part shall—

(a) complete in the English language and send to the Commissioners either the form specified in a notice published by the Commissioners, or a like form produced by any official authority, containing full information in respect of all the matters specified in the said form and a declaration as therein set out, and

(b) at the same time furnish—

(i) a certificate of status issued by the official authority of the ... country in which the trader is established either on the form specified in a notice published by the Commissioners or on a like form produced by the official authority, and

(ii) such documentary evidence of an entitlement to deduct input tax as may be required of a taxable person claiming a deduction of input tax in accordance with the provisions of regulation 29.

(2) Where the Commissioners are in possession of a certificate of status issued not more than 12 months before the date of the claim, the claimant shall not be required to furnish a further such certificate.

(3) The Commissioners shall refuse to accept any document referred to in paragraph (1)(b)(ii) above if it bears an official stamp indicating that it had been furnished in support of an earlier claim.

Time within which a claim must be made

192

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(1) A claim shall be made not later than 6 months after the end of the prescribed year in which the VAT claimed was charged and shall be in respect of VAT charged on supplies or on importations made during a period of not less than 3 months and not more than 12 months, provided that a claim may be made in respect of VAT charged on supplies or on importations made during a period of less than 3 months where that period represents the final part of the prescribed year.

(2) No claim shall be made for less than £16.

(3) No claim shall be made for less than £130 in respect of VAT charged on supplies or on importations made during a period of less than the prescribed year except where that period represents the final part of the prescribed year.

Deduction of bank charges

193

Where any repayment is to be made to a claimant in the country in which he is established, the Commissioners may reduce the amount of the repayment by the amount of any bank charges or costs incurred as a result thereof.

Treatment of claim and repayment claimed

194

For the purposes of section 73 of the Act any claim made under this Part shall be treated as a return required under paragraph 2 of Schedule 11 to the Act made in respect of a prescribed accounting period.

195

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False, altered or incorrect claims

196

If any claimant furnishes or sends to the Commissioners for the purposes of this Part any document which is false or which has been altered after issue to that person, the Commissioners may refuse to repay any VAT claimed by that claimant for the period of 2 years from the date when the claim, in respect of which the false or altered documents were furnished or sent, was made.

197

Where any sum has been repaid to a claimant as a result of an incorrect claim, the amount of any subsequent repayment to that claimant may be reduced by the said sum.

PART XXII — REPAYMENT SUPPLEMENT

Computation of period

198

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Duration of period

199

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PART XXIII — REFUNDS TO “DO-IT-YOURSELF” BUILDERS

Interpretation of Part XXIII

200

In this Part—

“claim” means a claim for refund of VAT made pursuant to section 35 of , or paragraph 18A of Schedule 9ZA to, the Act, and “claimant” shall be construed accordingly;

“relevant building” means a building in respect of which a claimant makes a claim.

Method and time for making claim

201

(1) A claimant shall make his claim in respect of a relevant building by—

(a) furnishing to the Commissioners no later than 6 months after the completion of the building a claim on such relevant form as may from time to time be specified in a notice published by the Commissioners, containing the full particulars required therein, and

(b) at the same time furnishing to them—

(i) a certificate of completion obtained from a local authority or such other documentary evidence of completion of the building as is satisfactory to the Commissioners,

(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) in respect of imported goods which have been incorporated into the building or its site, documentary evidence of their importation and of the VAT paid thereon,

(iv) documentary evidence that planning permission for the building had been granted, ...

(v) a certificate signed by a quantity surveyor or architect that the goods shown in the claim were or, in his judgement, were likely to have been, incorporated into the building or its site, and

(vi) where the claim relates to a residential conversion from a derelict building or shell, such evidence of the non-residential status of the building prior to its conversion as may be specified by the Commissioners in a public notice.

(2) A notice published from time to time by the Commissioners under paragraph (1)(a) may specify different forms for different purposes.

PART XXIV — FLAT-RATE SCHEME FOR FARMERS

Interpretation of Part XXIV

202

(1) In this Part—

“certification anniversary” means, in relation to a person, an anniversary of the date on which that person’s certification takes effect pursuant to regulation 205;

“certified person” means a person certified as a flat-rate farmer for the purposes of the flat-rate scheme under regulation 203 and “certified” and “certification” shall be construed accordingly.

(2) For the purposes of this Part, a person is associated with another person at any time if that other person makes supplies in the course or furtherance of a business carried on by the other person and—

(a) the business of one is under the dominant influence of the other, or

(b) the persons are closely bound to one another by financial, economic and organisational links.

Flat-rate scheme

203

—

(1) The Commissioners shall, if the conditions mentioned in regulation 204 are satisfied, certify that a person is a flat-rate farmer for the purposes of the flat-rate scheme (hereinafter in this Part referred to as “the scheme”).

(2) Where a person is for the time being certified in accordance with this regulation, then (whether or not that person is a taxable person) any supply of goods or services made by him in the course or furtherance of the relevant part of his business shall be disregarded for the purpose of determining whether he is, has become or has ceased to be liable or entitled to be registered under Schedule 1 or 1A to the Act.

Admission to the scheme

204

The conditions mentioned in regulation 203 are that—

(a) the person satisfies the Commissioners that he is carrying on a business involving one or more designated activities,

(b) he has not in the 3 years preceding the date of his application for certification—

(i) been convicted of any offence in connection with VAT,

(ii) made any payment to compound proceedings in respect of VAT under section 152 of the Customs and Excise Management Act 1979[^f00038] as applied by section 72(12) of the Act,

(iii) been assessed to a penalty under section 60 of the Act,

(d) he satisfies the Commissioners that the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of one year ending with the date of the application is £150,000 or less, and

(e) he is not, and has not been within the past 24 months—

(i) eligible to be registered for VAT in the name of a group under section 43A of the Act,

(ii) registered for VAT in the name of a division under section 46(1) of the Act, or

(iii) associated with another person.

Certification

205

Where the Commissioners certify that a person is a flat-rate farmer for the purposes of the scheme, the certificate issued by the Commissioners shall be effective from—

(a) the date on which the application for certification is received by the Commissioners,

(b) with the agreement of the Commissioners, an earlier date to that mentioned in sub-paragraph (a) above, or

(c) if the person so requests, a later date which is no more than 30 days after the date mentioned in sub-paragraph (a) above,

provided that any certificate shall not be effective from a date before the date when the person’s registration under Schedule 1 , 1A or Part 8 of Schedule 9ZA to the Act is cancelled and a certificate shall not be effective from a date earlier than 1st January 1993.

Cancellation of certificates

206

—

(1) The Commissioners may cancel a person’s certificate in any case where—

(a) a statement false in a material particular was made by him or on his behalf in relation to his application for certification,

(b) he has been convicted of an offence in connection with VAT or has made a payment to compound such proceedings under section 152 of the Customs and Excise Management Act 1979 as applied by section 72(12) of the Act,

(d) he ceases to be involved in designated activities,

(e) he dies, becomes bankrupt or incapacitated,

(f) he is liable to be registered under Schedule 1 , 1A or Part 8 of Schedule 9ZA to the Act,

(g) he makes an application in writing for cancellation,

(h) he makes an application in writing for registration under Schedule 1 or Part 8 of Schedule 9ZA to the Act, and such application shall be deemed to be an application for cancellation of his certificate,

(i) the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of one year ending on a certification anniversary is more than £230,000,

(ia) at the end of any month, the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of 30 days then ending is more than £230,000,

(ib) he becomes—

(i) eligible to be registered for VAT in the name of a group under section 43A of the Act,

(ii) registered for VAT in the name of a division under section 46(1) of the Act, or

(iii) associated with another person, or

(j) they are not satisfied that any of the grounds for cancellation of a certificate mentioned in sub-paragraphs (a) to (ib) above do not apply.

(2) Where the Commissioners cancel a person’s certificate in accordance with paragraph (1) above, the effective date of the cancellation shall be for each of the cases mentioned respectively in that paragraph as follows—

(a) the date when the Commissioners discover that such a statement has been made,

(b) the date of his conviction or the date on which a sum is paid to compound proceedings,

(d) the date of the cessation of designated activities,

(e) the date on which he died, became bankrupt or incapacitated,

(f) the effective date of registration,

(g) not less than one year after the effective date of his certificate or such earlier date as the Commissioners may agree,

(h) not less than one year after the effective date of his certificate or such earlier date as the Commissioners may agree,

(i) the certification anniversary on which the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business for a period of one year then ending is more than £230,000,

(ia) the date on which the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of 30 days then ending is more than £230,000,

(ib) the date he becomes—

(i) eligible to be registered for VAT in the name of a group under section 43A of the Act,

(ii) registered for VAT in the name of a division under section 46(1) of the Act, or

(iii) associated with another person, or

(j) the date mentioned in sub-paragraphs (a) to (ib) above as appropriate.

Death, bankruptcy or incapacity of certified person

207

—

(1) If a certified person dies or becomes bankrupt or incapacitated, the Commissioners may, from the date on which he died or became bankrupt or incapacitated treat as a certified person any person carrying on those designated activities until some other person is certified in respect of the designated activities or the incapacity ceases, as the case may be; and the provisions of the Act and of any Regulations made thereunder shall apply to any person so treated as though he were a certified person.

(2) Any person carrying on such designated activities shall, within 30 days of commencing to do so, inform the Commissioners in writing of that fact and of the date of the death, or of the nature of the incapacity and the date on which it began.

(3) In relation to a company which is a certified person, the references in regulation 206(1)(e) and (2)(e) and in paragraph (1) above to the certified person becoming bankrupt or incapacitated shall be construed as references to its going into liquidation or receivership or entering administration.

Further certification

208

Where a person who has been certified and is no longer so certified makes a further application under regulation 204, that person shall not be certified for a period of 3 years from the date of the cancellation of his previous certificate except—

(a) the Commissioners may certify from the date of his further application a person who has not been registered under Schedule 1 , 1A or Part 8 of Schedule 9ZA to the Act at any time since the cancellation of his previous certificate; and

(b) where the circumstances as are mentioned in paragraph 8(1)(c) of Schedule 4 to the Act apply, the Commissioners may certify the person mentioned in that paragraph on a date after the expiry of one year from the date of the cancellation of his previous certificate.

Claims by taxable persons for amounts to be treated as credits for input tax

209

—

(1) The amount referred to in section 54(4) of the Act and included in the consideration for any taxable supply which is made—

(a) in the course or furtherance of the relevant part of his business by a person who is for the time being certified under this part,

(b) at a time when that person is not a taxable person, and

shall be treated, for the purpose of determining the entitlement of the person supplied to credit under sections 25 and 26 of the Act, as VAT on a supply to that person.

(2) Subject to paragraph (3) below and save as the Commissioners may otherwise allow or direct generally or specially, a taxable person claiming entitlement to a credit of an amount as is mentioned in paragraph (1) above shall do so on the return made by him for the prescribed accounting period in which the invoice specified in paragraph (3) below is issued by a certified person.

(3) A taxable person shall not be entitled to credit as is mentioned in paragraph (1) above unless there has been issued an invoice containing the following particulars—

(a) an identifying number,

(b) the name, address and certificate number of the certified person by whom the invoice is issued,

(d) the time of the supply,

(e) a description of the goods or services supplied,

(f) the consideration for the supply or, in the case of any increase or decrease in the consideration, the amount of that increase or decrease excluding the amount as is mentioned in paragraph (1) above, and

(g) the amount as is mentioned in paragraph (1) above which amount shall be entitled “Flat-rate Addition” or “FRA”.

Duty to keep records

210

—

(1) Every certified person shall, for the purposes of the scheme, keep and preserve the following records—

(a) his business and accounting records, and

(b) copies of all invoices specified in regulation 209(3) issued by him or on his behalf.

(2) Every certified person shall comply with such requirements with respect to the keeping, preservation and production of records as the Commissioners may notify to him.

(3) Every certified person shall keep and preserve such records as are required by paragraph (1) above or by notification for a period of 6 years or such lesser period as the Commissioners may allow.

Production of records

211

—

(1) Every certified person shall—

(a) upon demand made by an authorised person, produce or cause to be produced for inspection by that person—

(i) at the principal place of business of the person upon whom the demand is made or at such other place as the authorised person may reasonably require, and

(ii) at such time as the authorised person may reasonably require,

any documents specified in regulation 210(1), and

(b) permit an authorised person to take copies of, or make extracts from, or remove at a reasonable time and for a reasonable period, any document produced under paragraph (1)(a) above.

(2) Where a document removed by an authorised person under paragraph (1)(b) above is reasonably required for the proper conduct of a business, he shall, as soon as practicable, provide a copy of that document, free of charge, to the person by whom it was produced or caused to be produced.

(3) Where any documents removed under paragraph (1)(b) above are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

PART XXV — DISTRESS AND DILIGENCE

Distress

212

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Diligence

213

In Scotland, the following provisions shall have effect—

(a) where the Commissioners are empowered to apply to the Sheriff for a warrant to authorise a Sheriff Officer to recover any amount of VAT or any sum recoverable as if it were VAT remaining due and unpaid, any application, and any certificate required to accompany that application, may be made on their behalf by a Collector of Customs and Excise or an officer of rank not below that of Job Band 7;

(b) where, during the course of a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987[^f00039] the Commissioners are entitled as a creditor to do any acts, then any such acts, with the exception of the exercise of the power contained in paragraph 18(3) of that Schedule, may be done on their behalf by a Collector of Customs and Excise or an officer of rank not below that of Job Band 7.

SCHEDULE 1

Form No. 1

Regulation 5(1)

Form No. 2

Regulation 5(1)

Form No. 3

Regulation 6(1)

Form No. 4: VAT RETURN

Regulation 25(1)

Form No. 5: FINAL VAT RETURN

Regulations 23, 25(4)

Form No. 6

Regulation 5(1)

Form No. 7

Regulation 5(1)

Form No. 7A

Form No. 8

Regulation 10

Form No. 9

Regulation 191(1)

Form No. 10

Regulation 191(1)(b)

Form No. 11A: VAT refunds for DIY housebuilders - Claim form for new houses

Regulation 201(a)

Form No. 11B: VAT refunds for DIY housebuilders - Claim form for conversions

Form No. 12: Value Added Tax EC Sales List

Regulation 21, 22, 23

Form No. 13

Regulation 22(6), 23

Form No. 14

Regulation 204(c)

SCHEDULE 2 — REVOCATIONS

*Statutory instrument number*	*Title of Regulations*
SI 1972/1148	The Value Added Tax (Supplies by Retailers) Regulations 1972
SI 1973/293	The Value Added Tax (Trading Stamps) Regulations 1973
SI 1975/274	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1975
SI 1979/224	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1979
SI 1980/1537	The Value Added Tax (Repayment to Community Traders) Regulations 1980
SI 1985/886	The Value Added Tax (General) Regulations 1985
SI 1985/1650	The Value Added Tax (General) (Amendment) Regulations 1985
SI 1986/71	The Value Added Tax (General) (Amendment) Regulations 1986
SI 1986/305	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1986
SI 1986/335	The Value Added Tax (Bad Debt Relief) Regulations 1986
SI 1987/150	The Value Added Tax (General) (Amendment) Regulations 1987
SI 1987/510	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987
SI 1987/1427	The Value Added Tax (Cash Accounting) Regulations 1987
SI 1987/1712	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987
SI 1987/1916	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987
SI 1987/2015	The Value Added Tax (Repayments to Third Country Traders) Regulations 1987
SI 1988/886	The Value Added Tax (Annual Accounting) Regulations 1988
SI 1988/1343	The Value Added Tax (Repayment Supplement) Regulations 1988
SI 1988/2083	The Value Added Tax (General) (Amendment) Regulations 1988
SI 1988/2108	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988
SI 1988/2217	The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988
SI 1989/1132	The Value Added Tax (General) (Amendment) Regulations 1989
SI 1989/1302	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989
SI 1989/2248	The Value Added Tax (Accounting and Records) Regulations 1989
SI 1989/2255	The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989
SI 1989/2256	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989
SI 1989/2259	The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989
SI 1989/2355	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1989
SI 1990/420	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990
SI 1990/1943	The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990
SI 1991/371	The Value Added Tax (Refunds for Bad Debts) Regulations 1991
SI 1991/691	The Value Added Tax (General) (Amendment) Regulations 1991
SI 1991/1332	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991
SI 1991/1532	The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991
SI 1992/644	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992
SI 1992/645	The Value Added Tax (General) (Amendment) Regulations 1992
SI 1992/1844	The Value Added Tax (Payments on Account) (No. 2) Regulations 1992
SI 1992/3096	The Value Added Tax (EC Sales Statements) Regulations 1992
SI 1992/3097	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992
SI 1992/3099	The Value Added Tax (Valuation of Acquisitions) Regulations 1992
SI 1992/3100	The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992
SI 1992/3101	The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992
SI 1992/3102	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992
SI 1992/3103	The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
SI 1993/119	The Value Added Tax (General) (Amendment) Regulations 1993
SI 1993/761	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993
SI 1993/762	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
SI 1993/764	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993
SI 1993/856	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1993
SI 1993/1222	The Value Added Tax (Repayment to Third Country Traders) (Amendment) Regulations 1993
SI 1993/1223	The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993
SI 1993/1224	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993
SI 1993/1639	The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993
SI 1993/1941	The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993
SI 1993/3027	The Value Added Tax (General) (Amendment) (No. 7) Regulations 1993
SI 1993/3028	The Value Added Tax (Cash Accounting) (Amendment) (No.2) Regulations 1993
SI 1994/803	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994
SI 1994/3015	The Value Added Tax (General) (Amendment) Regulations 1994
SI 1995/152	The Value Added Tax (General) (Amendment) Regulations 1995
SI 1995/913	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995
SI 1995/1069	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995
SI 1995/1280	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995

Signed

Leonard Harris — Commissioner of Customs and Excise — 1995-09-27

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke and remake, with certain amendments, all the regulations relating to VAT, namely—

The Value Added Tax (Supplies by Retailers) Regulations 1972 (S.I. 1972/1148) (as amended)

The Value Added Tax (Trading Stamps) Regulations 1973 (S.I. 1973/293)

The Value Added Tax (Repayment to Community Traders) Regulations 1980 (S.I. 1980/1537) (as amended)

The Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (as amended)

The Value Added Tax (Bad Debt Relief) Regulations 1986 (S.I. 1986/335) (as amended)

The Value Added Tax (Cash Accounting) Regulations 1987 (S.I. 1987/1427) (as amended)

The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (S.I. 1987/2015) (as amended)

The Value Added Tax (Annual Accounting) Regulations 1988 (S.I. 1988/886) (as amended)

The Value Added Tax (Repayment Supplement) Regulations 1988 (S.I. 1988/1343)

The Value Added Tax (Accounting and Records) Regulations 1989 (S.I. 1989/2248) (as amended)

The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 (S.I. 1989/2259)

The Value Added Tax (Refunds for Bad Debts) Regulations 1991 (S.I. 1991/371)

The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992 (S.I. 1992/3103)

In addition to minor and drafting amendments, made for greater clarity and for consistency, the Regulations make the following changes of substance.

Regulation 14(2) now requires that a VAT invoice provided to a person in another member State should contain the quantity of goods or extent of services, the rate of VAT and the amount payable, excluding VAT, expressed in sterling.

Regulation 16 now permits a retailer to issue single invoices showing supplies which are subject to different rates of VAT.

Regulation 43 is a new provision concerning goods removed from a warehousing regime. Regulation 43(2) allows registered persons who are approved to defer payment of excise duty on goods removed from an excise warehouse also to defer payment of any VAT which would otherwise be due when such goods are removed. Regulation 43(3) determines the latest time at which the VAT is payable, and distinguishes between hydrocarbon oils and other goods subject to excise duty according to the different arrangements which apply to them for the payment of excise duty. Regulation 43(4) applies the provisions of regulation 43(3) to goods which are relieved from payment of excise duty.

Regulation 58(2) now excludes from the cash accounting scheme lease purchases and supplies where full payment of the amount shown on the invoice is not due for more than 12 months from the date of issue of the invoice.

Regulation 86 (time of supply of water, gas, or any form of power, heat, refrigeration or ventilation) now covers supplies of petroleum gases and other gaseous hydrocarbons in a gaseous state.

Regulation 115(3) (adjustment of input tax on capital items) now requires the adjustment of input tax also when a capital item is disposed of, and its disposal is not deemed to be a supply in the course or furtherance of a business under paragraph 8(1) of Schedule 6 to the Act, because the VAT on the deemed supply (whether by virtue of its value or because it is zero-rated or exempt) would not be more than £250.

Regulation 136 includes a new paragraph in consequence of the accession to the European Union of Finland, providing that the Aland Islands shall be treated for the purposes of the Act as excluded from the territory of the Community.

Regulations 193 (deduction of bank charges), 196 and 197 (false, altered or incorrect claims) apply to third country traders new provisions parallel to those contained in regulations 180, 183 and 184 in relation to Community traders.

Schedule 1 contains revised forms 1 (application for registration), 2 (partnership particulars at registration), 3 (transfer of a going concern), 4 (VAT return) and 5 (final VAT return).

Footnotes

[^f00001]: 1994 c. 23 ; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act; subsections (5) and (5A) of section 18 were respectively amended and inserted by section 29 of the Finance Act 1995 (c. 4) .

[^f00002]: 1964 c. 29 .

[^f00003]: 1890 c. 39 .

[^f00005]: 1986 c. 45 .

[^f00006]: S.I. 1992/3111.

[^f00007]: S.I. 1992/3152.

[^f00008]: S.I. 1993/2001.

[^f00016]: 1979 c. 4 ; section 8 was substituted by section 6(1) of the Finance Act 1988 (c. 39) .

[^f00017]: 1979 c. 5 .

[^f00018]: 1979 c. 2 .

[^f00019]: 1979 c. 3 .

[^f00020]: 1979 c. 58 .

[^f00021]: 1979 c. 7 .

[^f00034]: 1994 c. 22 .

[^f00038]: 1979 c. 2 .

[^f00039]: 1987 c. 18 .

Editorial notes

[^key-0167df71b3939c80f558697ba6a1ac1a]: Words in reg. 213(b) substituted (2.9.1996) by The Value Added Tax (Amendment) (No. 4) Regulations 1996 (S.I. 1996/2098), regs. 1, 4

[^key-018481f3e16e7c3514a174252e0cfe1f]: Words in reg. 5(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 33(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-0188040b8f98121ff8008185cff04547]: Words in reg. 116B inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 15(b)

[^key-01be65bac175081929351587ef106831]: Words in reg. 14(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 35(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-01eb43115fb02742e0c7baff04ee64da]: Reg. 2(4) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-035b6da4fd6d1af1d6722f435f5f1b2f]: Reg. 55JB inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 19(2)

[^key-03fcb7dc0f9fd5b06983c16459347ecc]: Words in reg. 99(1)(a) substituted (3.12.2004) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 9

[^key-044a1044f7c4fe64505a208a045ef6a0]: Reg. 42 in force at 20.10.1995, see reg. 1

[^key-0469982a6cfed8b7bb69cfc43bc97a19]: Reg. 148A(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 82(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-047a062610a258173dd07e5d83b8e976]: Reg. 11 in force at 20.10.1995, see reg. 1

[^key-04cce687a4ae87b0a3d4b214fd56be29]: Words in reg. 43F(1) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 7

[^key-050af32d6909b6b5f1527fe6865d9e4c]: Reg. 25A(22)(a) omitted (with effect in accordance with reg. 2 of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2012 (S.I. 2012/33), regs. 2, 14

[^key-0516ad9c6fde4724364e822e8d410275]: Reg. 40(1)(ba) applied (with modifications) (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 9(c) (with reg. 4); S.I. 2020/1641, reg. 2, Sch.

[^key-0518ff3e5dfe912597df5ce06e09197f]: Words in reg. 12(5) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 18(b)

[^key-05524239ba5b8bbb1e47a660b41a7f26]: Word in reg. 25A(16) omitted (with effect in accordance with reg. 2 of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2012 (S.I. 2012/33), regs. 2, 10

[^key-05940e662ba01435f48f390c0c3dde0d]: Words in reg. 5(3)(f) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 33(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-05a39aa0d46aea101f8cc09616a0c84a]: Words in reg. 204(c) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 23

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