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This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).
Purpose of this brief This brief explains a temporary zero rate of VAT for…
This tax information and impact note is about a temporary zero rate of VAT for qualifying supplies of electricity in Great Britain.
Who is likely to be affected Businesses that provide qualifying supplies…
This brief explains changes to how non-UK businesses in a VAT group claim UK VAT refunds, including transitional arrangements and how to ask HMRC to reconsider certain refused claims.
Purpose of this brief This brief explains changes to how non-UK businesses…
This brief updates HMRC’s position on the VAT treatment of supplies of education from alternative providers.
This brief explains the changes made to the items covered by the VAT Capital Goods Scheme.
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that applies from 25 June 2026 to 1 September 2026.
This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).
This brief provides an update on the VAT treatment of past and present supplies of registered locum doctors.
This measure introduces new VAT accounting rules for supplies made under a statutory Deposit Return Scheme (DRS).
This tax information and impact note is for VAT registered businesses that incur VAT on capital expenditure.
A proposal to extend current online marketplace VAT liability rules to sales on OMPs by UK based businesses, when their goods are in the UK at the point of sale.
First published during the 2024 to 2026 Starmer Labour government
Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.
The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.
This tax information and impact note explains a temporary reduced rate of VAT for children's meals, tickets and family attractions.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
This tax information and impact note is about the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026.
Screening Equality Impact Assessment for the VAT Import One Stop Shop scheme for an intermediary.
This brief confirms that the Extra Statutory Concession described in paragraph 3.7 of Notice 48 is no longer needed.
This tax information and impact note is about a change in VAT law which excludes suppliers of private hire and taxi journeys from using the Tour Operators’ Margin Scheme.
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