---
title: "The Value Added Tax (Amendment) (No. 2) Regulations 2014"
id: 18fa67e6-92db-469b-a8dd-129a1bceb80b
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/1497
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/18fa67e6-92db-469b-a8dd-129a1bceb80b
language: en
in_force_from: 2014-07-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/1497/data.xml
read_on: 2026-11-10
sha256: f2eff21a3b38895505c7f98cab11032c8f267cdd0ada11b593ae4a608887cd7f
provisions: 5
---

# The Value Added Tax (Amendment) (No. 2) Regulations 2014

## Title and introductory text {#prelims}

2014 No. 1497
Value Added Tax
The Value Added Tax (Amendment) (No. 2) Regulations 2014
Made
6th June 2014
Laid before the House of Commons
9th June 2014
Coming into force
1st July 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 25(1) of, and paragraph 2(1), (3A), (3B) and (11) of Schedule 11 to, the Value Added Tax Act 1994; sections 132 and 133 of the Finance Act 1999 and sections 135 and 136 of the Finance Act 2002.

## 1 Citation, commencement and effect {#regulation-1}

These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2014.

## 2 Citation, commencement and effect {#regulation-2}

These Regulations come into force on 1st July 2014 and have effect in relation to—
(a) supplies made on or after that date; and
(b) returns required by regulation 25 of the Value Added Tax Regulations 1995 made for any prescribed accounting period which commences on or after that date.

## 3 Amendment of the Value Added Tax Regulations 1995 {#regulation-3}

In regulation 23A of the Value Added Tax Regulations 1995 (reverse charge sales statements: interpretation of Part 4A) in the definition of “relevant supply” insert at the end “other than a supply of gas or electricity”.

## 4 Amendment of the Value Added Tax Regulations 1995 {#regulation-4}

Regulation 25A (making of returns) of the Value Added Tax Regulations 1995 is amended as follows—
(a) in paragraph (3) after “system” insert “that that person is required or authorised to use”;
(b) in paragraph (6) at the end of sub-paragraph (b) insert—
, or
(c) for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using an electronic return system (including any electronic return system that that person is authorised to use) for reasons of disability, age, remoteness of location or any other reason
;
(c) in paragraph (10) after sub-paragraph (b) insert—
(c) approve telephone filing as a form of electronic return system for use by specified categories of persons.
.