ONSCG9200 - Reviews and appeals: VAT appealable decisions
Section 83(1) of the VAT Act 1994 lists a number of appealable matters.
Some written decisions made by clearance teams will fall within S83(1) (b) VATA 1994. This subsection gives a right of appeal against decisions about
- the VAT chargeable on the supply of any goods or services
- on the acquisition of goods from another EC country, or
- subject to Section 84(9) VATA 1994, on the importation of goods from a place outside the EC.
Generally, there can’t be an appealable decisionunder s83(1)(b) VATA 1994 before a supply is made(see ARTG3041).
So if your decision is that a particular transaction will carry VAT at the standard rate (for example), then it will be appealable if the supply in question has been made. This is not the only decision that might be appealable, and decision makers should review the other categories within section 83 in deciding whether they have made an ‘appealable decision’. If you need more detailed advice on technical aspects of appeals contact the the technical specialist team following the
guidance on the Technical specialist teams SharePoint page. Guidance on reviews and appeals can also be found
in Appeals reviews and tribunals guidance
.