The Value Added Tax (Amendment) Regulations 2026
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2 Amendment of the Value Added Tax Regulations 1995
(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)”.
2 Amendment of the Value Added Tax Regulations 1995
(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)”.
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