Policy paper

Interpretation of VAT and excise legislation

This measure clarifies how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act).

• From: HM Revenue & Customs
• Published: 20 October 2023

Documents

Interpretation of VAT and excise law

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Draft legislation

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Draft legislation (accessible version)

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Explanatory note

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Explanatory note (accessible version)

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Details

The government has announced that, in relation to VAT and excise law, it will no longer be possible for any part of any UK Act of Parliament or domestic subordinate legislation to be quashed or disapplied on the basis that it was incompatible with EU law following the changes made in the Retained EU Law (Revocation and Reform) Act 2023.

It also ensures that UK VAT and excise legislation continues to be interpreted as Parliament intended, drawing on rights and principles that currently apply in interpreting UK law.  This ensures the stability of the VAT and excise regimes and provides legal certainty.

The government has published draft legislation for technical consultation ahead of its inclusion in an upcoming Finance Bill. The consultation will run for 4 weeks and will close on 17 November 2023.

Any responses to or queries about this consultation should be sent by email to retainedeulaw.financebill@hmrc.gov.uk.

Published 20 October 2023