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This tax information and impact note is about changes the VAT treatment of passenger transport services supplied by private hire vehicles or taxis through an agent.
Who is likely to be affected The measure will affect businesses supplying…
This brief explains that publicly accessible electric vehicle charging points and charging points at workplaces are not for domestic use for the purposes of VAT and Climate Change Levy.
Purpose of this brief This brief explains that the Government has…
This brief explains when the zero rate of VAT applies to medicines supplied free of charge. This change applies from 23 June 2026.
Purpose of this brief This brief explains the scope of the new zero rate…
This tax information and impact note is about the introduction of e-invoicing requirements for VAT invoices (including public bodies) from April 2029.
This tax information and impact note is about changes to the VAT Act 1994 which are required because NHS England will be abolished in 2027.
This tax information and impact note is about changes to the business to business reverse charge for services supplied by overseas businesses to UK VAT registered recipients.
This tax information and impact note is about the removal of the VAT exemption for a deputy for a medical practitioner.
This tax information and impact note is about legislation that will allow powers and safeguards to be introduced for VAT refund claims made using form VAT126.
This tax information and impact note is about introducing a new zero rate of VAT for qualifying donations of medicines.
This measure explains the VAT and Climate Change Levy treatment of electricity supplied through publicly accessible and workplace electric vehicle charging points.
This tax information and impact note is about the extension of online marketplace liability to all sales of goods where the marketplace facilitates the sale of those goods by UK businesses.
The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.
Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.
HMRC welcome views on how the Tour Operators’ Margin Scheme is currently working and options to change, improve and simplify the application of VAT to travel services.
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.
This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).
This tax information and impact note is about a temporary zero rate of VAT for qualifying supplies of electricity in Great Britain.
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.
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.
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