---
title: "The Value Added Tax (Amendment) Regulations 2026"
id: b148c990-aeb6-4f48-b694-5117caea8ba2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/765
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/b148c990-aeb6-4f48-b694-5117caea8ba2
language: en
in_force_from: 2026-07-29
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/765/data.xml
read_on: 2026-11-10
sha256: e8dd607d520533b3220c1504d15d2fb8599e21b99bd7cda696e62a061ac68dfa
provisions: 3
---

# The Value Added Tax (Amendment) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 765
VALUE ADDED TAX
The Value Added Tax (Amendment) Regulations 2026
Made
7th July 2026
Laid before the House of Commons
8th July 2026
Coming into force
29th July 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 26(3) and (4) of, and paragraph 15(4) of Schedule 9ZA to, the Value Added Tax Act 1994.

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

(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2026.
(2) These Regulations come into force on 29th July 2026.
(3) Regulation 2 has no effect in relation to a capital item if the owner incurred any relevant expenditure on or in relation to that capital item in respect of—
(a) goods or services supplied to the owner before 29th July 2026,
(b) goods imported by the owner before 29th July 2026, or
(c) goods acquired from a member State by the owner before 29th July 2026.
(4) In this regulation—
“capital item” has the meaning given in regulation 112(2) of the Value Added Tax Regulations 1995 (interpretation of Part 15), as determined immediately before regulation 2 came into force;
“owner” has the meaning given by regulation 112(2) of the Value Added Tax Regulations 1995;
“relevant expenditure” means VAT bearing capital expenditure of a type specified in regulation 113(3) of the Value Added Tax Regulations 1995, as that provision read immediately before regulation 2 came into force.

## 2 Amendment of the Value Added Tax Regulations 1995 {#regulation-2}

(1) The Value Added Tax Regulations 1995 are amended as follows.
(2) In regulation 113 (capital items to which Part 15 applies)—
(a) in paragraph (2), omit sub-paragraph (d);
(b) in paragraph (3)(a), omit “or (d)”;
(c) in paragraph (4)—
(i) in sub-paragraph (a), for “£250,000” substitute “£600,000”;
(ii) in sub-paragraph (b), for “(2)(d), (e) or (f)” substitute “(2)(e) or (f)”.
(3) In regulation 113A (grant of facilities for the self storage of goods under item 1(ka) of Group 1 of Schedule 9 to the Value Added Tax Act 1994), in paragraph (2)(a), for “£250,000” substitute “£600,000”.
(4) In regulation 114 (period of adjustment), in paragraph (3)(b), for “regulation 113(2)(d) to (f)” substitute “regulation 113(2)(e) or (f)”.