Charging VAT

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Services

• Declaration of eligibility for VAT relief (disabled person)

  Use this declaration to show that a disabled person is getting goods or services for their personal or domestic use, and will claim relief from VAT.

• Declaration of eligibility for VAT relief (charities)

  Use this declaration to show that a charity is getting goods or services that'll be used by a disabled or chronically sick person for personal or domestic use.

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Guidance and regulation

• Buildings and construction (VAT Notice 708)
  • Detailed guide
  • 24 January 2024
  • HM Revenue & Customs
• VAT guide (VAT Notice 700)
  • Detailed guide
  • 29 September 2023
  • HM Revenue & Customs
• Place of supply of services (VAT Notice 741A)
  • Detailed guide
  • 29 September 2022
  • HM Revenue & Customs
• Opting to tax land and buildings (VAT Notice 742A)
  • Detailed guide
  • 8 March 2024
  • HM Revenue & Customs
• How to fill in and submit your VAT Return (VAT Notice 700/12)
  • Detailed guide
  • 19 February 2024
  • HM Revenue & Customs

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Policy papers and consultations

• Revenue and Customs Brief 7 (2023): change to the VAT treatment of drugs and medicines supplied under patient group directions
  • 9 October 2023
  • HM Revenue & Customs
  • Policy paper
• Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists
  • 2 May 2023
  • HM Revenue & Customs
  • Policy paper
• Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services
  • 3 March 2023
  • HM Revenue & Customs
  • Policy paper
• Revenue and Customs Brief 12 (2020): VAT early termination fees and compensation payments
  • 25 January 2021
  • HM Revenue & Customs
  • Policy paper
• Reduced rate of VAT for hospitality, holiday accommodation, and attractions
  • 15 July 2020
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue & Customs