Value Added Tax Act 1994, section 3

Taxable persons and registration

Part I The charge to tax

(1)A person is a taxable person for the purposes of this Act while he is, or is required to be, registered under this Act.

(2)[F15 Schedules 1 to 3AF15] shall have effect with respect to registration [F16(and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration)F16] .

(3)Persons registered under any of those Schedules [F17and Part 8 and 9 of Schedule 9ZAF17] shall be registered in a single register kept by the Commissioners for the purposes of this Act; and, accordingly, references in this Act to being registered under this Act are references to being registered under any of those Schedules [F18or those PartsF18] .

(4)The Commissioners may by regulations make provision as to the inclusion and correction of information in that register with respect to the Schedule under which any person is registered.

Definitions used in section 3 3

taxable person

“taxable person” means a person who is a taxable person under section 3;

Defined in s.96(1) · see it in the full Act
the Commissioners

“the Commissioners” means the Commissioners of Customs and Excise;

Defined in s.96(1) · see it in the full Act
regulations

“regulations” means regulations made by the Commissioners under this Act;

Defined in s.96(1) · see it in the full Act

Cases considering section 3 21

Total Network SL (a company incorporated in Spain) (Original Respondents and Cross-appellants) v Her Majesty's Revenue and Customs (suing as Commissioners of Customs and Excise) (Original Appellants and Cross-respondents)

[2008] UKHL 19 · 12 March 2008Defines

A person is taxable while registered or required to be registered. Total was outside that category, which was material to the absence of a statutory recovery remedy against it (see paras [12]; [18]).

White & Ors v The Crown

[2010] EWCA Crim 978 · 5 May 2010Defines

The court held that White was a taxable person, despite not being registered, because he was required to register in light of his business turnover (see paras [154]-[158]).

Greater Manchester Police, R (on the application of) v Commissioners of Customs and Excise

[2001] EWCA Civ 213 · 20 February 2001Defines

Defines a taxable person by reference to registration requirements. That distinction is central to the conclusion that public bodies may claim under section 33 without being taxable persons for their public functions. (see Aldous LJ; Robert Walker LJ)

1 more judgment, and what each says about section 3, are in the case-law panel in the full Act.

Amendments and notes

4 notes from legislation.gov.uk

Amendments

  1. F15Words in s. 3(2) substituted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(1)
  2. F16Words in s. 3(2) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 3(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
  3. F17Words in s. 3(3) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 3(b)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
  4. F18Words in s. 3(3) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 3(b)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9