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This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021
This brief tells you about the temporary reduced rate of VAT being introduced from 15 July 2020.
This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19).
This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.
This brief informs overseas businesses about the current delay in processing and refunding VAT claims submitted under the Overseas Refund Scheme.
This brief announces the withdrawal of the postal concession from 1 December 2020.
This brief explains the changes in the VAT treatment of certain supplies of electronic publications ('e-publications').
This tax information and impact note is about changes to VAT on supplies of electronic publications ('e-publications').
Changes to EU law relating to the VAT rules for cross-border transactions between the UK and EU member states, and draft legislation and guidance.
Changes to EU law about the VAT rules for cross-border transactions between the UK and EU member states
This Tax Information and Impact Note is about amendments to the scope of the zero-rate for drugs dispensed on the prescription of an appropriate practitioner.
This brief announces changes to UK VAT law allowing the zero rating for dispensing drugs prescribed by practitioners from the European Economic Area (EEA) and Switzerland.
This Tax Information and Impact Note is about simplifying the rules for VAT treatment of call-off stock between the UK and EU member states.
This brief confirms that HMRC’s VAT treatment of supplies of digital newspapers and other publications has not changed.
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
This tax information and impact note is about changes to the VAT rules for businesses making sales of digital services to consumers across the EU.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
HM Treasury’s review of Isle of Man Customs and Excise’s administration of VAT in relation to aircraft and yachts.
First published during the 2019 to 2022 Johnson Conservative government
OTS outlines and evaluates responses to its VAT review
This brief explains how businesses that have paid too much VAT from 1 March 2019, as a result of an error in VAT Notice 709/5, can correct this.
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