Policy paper

Revenue and Customs Brief 19 (2020) VAT- repeal of the VAT (Treatment of Transactions) Order 1992

Find out about the repeal and how it aims to prevent government departments and the NHS claiming full VAT refunds on employees’ private vehicles.

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The Government’s intends to repeal the VAT (Treatment of Transactions) Order 1992 before autumn 2021.

This repeal will impact government departments and NHS bodies that supply cars to their employees under salary sacrifice arrangements.

Published 30 November 2020