---
title: "The Value Added Tax (Increase of Registration Limits) Order 2024"
id: aeae9204-3c26-4637-b33c-e74212b06131
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/307
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/aeae9204-3c26-4637-b33c-e74212b06131
language: en
in_force_from: 2024-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/307/data.xml
read_on: 2026-11-10
sha256: a04c8e8cf14bfbf9f79a0a09b9175fe97299bf7534d081a02bfa5364ac894d2d
provisions: 3
---

# The Value Added Tax (Increase of Registration Limits) Order 2024

## Title and introductory text {#prelims}

2024 No. 307
VALUE ADDED TAX
The Value Added Tax (Increase of Registration Limits) Order 2024
Made
5th March 2024
Laid before the House of Commons
7th March 2024
Coming into force
1st April 2024
The Treasury make this Order in exercise of the powers conferred by paragraph 15 of Schedule 1 and paragraph 45 of Schedule 9ZA to the Value Added Tax Act 1994.

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

This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2024 and comes into force on 1st April 2024.

## 2 Amendment of the Value Added Tax Act 1994 {#regulation-2}

(1) The Value Added Tax Act 1994 is amended as follows.
(2) In Schedule 1 (registration in respect of taxable supplies: UK establishment)—
(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£85,000” substitute “£90,000”;
(b) in paragraph 1(3), for “£83,000” substitute “£88,000”;
(c) in paragraph 4(1) and (2), for “£83,000” substitute “£88,000”.
(3) In Schedule 9ZA (VAT on acquisitions in Northern Ireland from Member States)—
(a) in paragraph 38(1) and (2), for “£85,000” substitute “£90,000”;
(b) in paragraph 39(1)(a), (1)(b) and (2), for “£85,000” substitute “£90,000”.