Consultation outcome

Scope of VAT Grouping

This consultation has concluded

Download the full outcome

Scope of VAT Grouping - summary of responses

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Detail of outcome

This document contains:

  • a summary of responses to the consultation
  • the government’s response to the issues raised in the consultation

The government is grateful to all those who responded or participated in meetings for taking the time to consider the issues raised by the consultation document.

Original consultation

Summary

Whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union.

This consultation ran from
to

Consultation description

A consultation on whether to make changes to UK VAT grouping following the decisions of the Court of Justice of the European Union (CJEU) in Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia America Corporation (C-7/13).

The main focus of the consultation will be to review:

  • options around eligibility requirements for VAT group registration
  • the impact of policy changes following the CJEU decision in Skandia

We are also interested in views about the interaction between VAT grouping and cost sharing provisions.

Documents

Scope of VAT Grouping

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 5 December 2016
Last updated 1 December 2017 + show all updates
  1. Published summary of responses
  2. First published.