Policy paper

Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024

This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.

• From: HM Revenue & Customs
• Published: 15 April 2024

Documents

Interpretation of VAT and excise law from 1 January 2024

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Details

This brief explains how VAT and excise legislation should be interpreted in light of changes made by:

• the Retained EU Law (Revocation and Reform) Act 2023
• the bespoke solution for VAT and excise in Finance Act 2024

In short, UK VAT and excise legislation continues to be interpreted in the same way now as it was on 31 December 2023.

Published 15 April 2024