The Value Added Tax (Construction of Buildings) Order 2010

Made: 1st March 2010

Laid before the House of Commons: 1st March 2010

Coming into force: 1st April 2010

The Treasury make the following order in exercise of the powers conferred by section 30(4) and 96(9) of the Value Added Tax Act 1994[^f00001]:

Citation and commencement

1

This Order may be cited as the Value Added Tax (Construction of Buildings) Order 2010 and shall come into force on 1st April 2010.

Amendment of Group 5 of Schedule 8 to the Value Added Tax Act 1994

2

• (1) type=start time=1311935164079In Note (21)[^f00002]type=end time=1311935164079 of Group 5 of Schedule 8 to the Value Added Tax Act 1994 (construction of buildings, etc)—

• (a) before paragraph (a) insert—

(za) a private registered provider of social housing,

[^f00003],

• (b) in paragraph (a), after “1996” insert “(Welsh registered social landlords)”, and

• (c) for paragraph (b) substitute—

(b) a registered social landlord within the meaning of the Housing (Scotland) Act 2001 (asp 10) (Scottish registered social landlords), or

• (2) Until the coming into force of provision defining “private registered provider of social housing” in enactments and instruments generally, that expression type=start time=1311935193376in Note (21) of Group 5type=end time=1311935193376 of Schedule 8 to the Value Added Tax Act 1994 means persons listed in the register of providers of social housing maintained under Chapter 3 of Part 2 of the Housing and Regeneration Act 2008[^f00004] who are not local authorities within the meaning of the Housing Associations Act 1985[^f00005].

Signed

Dave Watts — Tony Cunningham — Two of the Lords Commissioners of Her Majesty’s Treasury — 1st March 2010

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

type=start time=1311935246327This Order amends Note (21)type=end time=1311935246327 of Group 5 of Schedule 8 to the Value Added Tax Act 1994 (c. 23), with effect from 1st April 2010.

By virtue of item 3 of Group 5, certain supplies to relevant housing associations (“RHAs”) are zero rated for the purposes of value added tax. The definition of RHAs, for the purposes of item 3, is type=start time=1311935269186in Note (21) of Group 5type=end time=1311935269186 and includes registered social landlords within the meaning of Part 1 of the Housing Act 1996 (c. 52). The system of registered social landlords under that Part was established in England and Wales. Part 2 of the Housing and Regeneration Act 2008 (c. 17) replaces the system in England and preserves it in Wales. Article 2(1)(a) type=start time=1311935303171inserts Note (21)(za)type=end time=1311935303171 so that the definition of RHAs includes private registered providers of social housing under the new system for England. Article 2(1)(b) of the type=start time=1311935327265Order amends Note (21)(a) to indicatetype=end time=1311935327265 that the system under Part 1 of the Housing Act 1996 continues in Wales. In relation to Scotland, article 2(1)(c) type=start time=1311935377750amends Note (21)(b) to refertype=start time=1311935391703 to registered social landlords under the Housing (Scotland) Act 2001 (asp 10). Article 2(2) defines “private registered provider of social housing” until the coming into force of provision defining that expression in enactments and instruments generally.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 1994 c. 23.

[^f00002]: Group 5 was substituted by S.I. 1995/280, type=start time=1311935220095and Note (21) was latertype=end time=1311935220095 substituted by S.I. 1997/50.

[^f00003]: It is anticipated that, with effect from 1 April 2010, provision to define “private registered provider of social housing” in enactments and instruments generally will be made by the Housing and Regeneration Act 2008 (c. 17) as amended by the Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (see paragraph 5 of Schedule 1 and paragraph 1 of Schedule 2 to that Order). Until the coming into force of such provision, the expression is defined by article 2(2).

[^f00004]: 2008 c. 17.

[^f00005]: 1985 c. 69.