Charging VAT

Services

  1. Businesses and charging VAT

    VAT for business - VAT rates, exempt and zero-rated items, when to charge VAT, credit and debit notes, discounts and VAT on offers

  2. Declaration of eligibility for VAT relief (disabled person)

    Use this declaration to show that a disabled person is getting goods or services for their personal or domestic use, and will claim relief from VAT.

  3. Declaration of eligibility for VAT relief (charities)

    Use this declaration to show that a charity is getting goods or services that'll be used by a disabled or chronically sick person for personal or domestic use.

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Guidance and regulation

  1. VAT guide (VAT Notice 700)
  2. How to fill in and submit your VAT Return (VAT Notice 700/12)
  3. Place of supply of services (VAT Notice 741A)
  4. Opting to tax land and buildings (VAT Notice 742A)
  5. Exemption and partial exemption for VAT
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Policy papers and consultations

  1. Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education
  2. VAT reverse charge for building and construction services
  3. Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges
  4. Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda
  5. Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval
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