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In force since 2024-04-01, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a changeThis Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2024 and comes into force on 1st April 2024.
Propose a change(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”.
Propose a change