Policy paper

VAT grouping eligibility criteria changes

This measure will allow certain non-corporate bodies to join VAT groups.

Documents

Draft legislation

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Explanatory notes

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Details

The changes in this measure will help reduce VAT accounting for specific businesses.

A consultation with a summary of responses about the Scope of VAT Grouping is also available.

Published 6 July 2018
Last updated 31 October 2018 + show all updates
  1. The Exchequer Impact and Economic Impact sections have been updated as part of Budget 2018.
  2. First published.