Statutory Instruments
2015 No. 750
Value Added Tax
The Value Added Tax (Increase of Registration Limits) Order 2015
Made
17th March 2015
Laid before the House of Commons
18th March 2015
Coming into force
1st April 2015
The Treasury, in exercise of the powers conferred by paragraph 15 of Schedule 1 and paragraph 9 of Schedule 3 to the Value Added Tax Act 1994( 1 ), make the following Order:
Citation and commencement I1
1. This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2015 and comes into force on 1st April 2015.
Amendment of the Value Added Tax Act 1994 I2,I3,I4
2. Amend the Value Added Tax Act 1994 as follows.
3. 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 “£81,000” substitute “£82,000”;
(b) in paragraph 1(3), for “£79,000” substitute “£80,000”; and
(c) in paragraph 4(1) and (2), for “£79,000” substitute “£80,000”.
4. In Schedule 3 (registration in respect of acquisitions from other member states)—
(a) in paragraph 1(1) and (2), for “£81,000” substitute “£82,000”; and
(b) in paragraph 2(1)(a), (1)(b) and (2), for “£81,000” substitute “£82,000”.
David Evennett
Harriett Baldwin
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 2015
1994 c. 23 ; the sums in Schedules 1 and 3 were last substituted by S.I. 2014/703 .