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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.
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.
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.
This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.
This brief explains a change in the right to input tax deduction for insurance intermediary services supplied outside the UK before 31 December 2023.
This brief provides information about changes to VAT deduction on the management of pension funds.
Direction to extend the deadline for submitting a final VAT return.
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