Value Added Tax Act 1994, section 83

Appeals

Part V Reviews and Appeals

[F731 (1)F731] Subject to [F732sections 83G and 84F732] , an appeal shall lie to [F733the tribunalF733] with respect to any of the following matters—

(a)the registration or cancellation of registration of any person under this Act;

(b)F734,F735the VAT chargeable on the supply of any goods or services ... or, subject to section 84(9), on the importation of goods ... ;

(c)the amount of any input tax which may be credited to a person;

F736(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F737 (da)a decision of the Commissioners under section 18A—

(i)as to whether or not a person is to be approved as a fiscal warehousekeeper or the conditions from time to time subject to which he is so approved;

(ii)for the withdrawal of any such approval; or

(iii)for the withdrawal of fiscal warehouse status from any premises;F737]

(e)the proportion of input tax allowable under section 26;

(f)a claim by a taxable person under section 27;

[F738 (fza)a decision of the Commissioners—

(i) refusing or withdrawing authorisation for a person’s liability to pay VAT (or entitlement to credit for VAT ) to be determined as mentioned in subsection (1) of section 26B;

(ii)as to the appropriate percentage or percentages (within the meaning of that section) applicable in a person’s case.F738]

[F739 (fa)a decision contained in a notification under paragraph (4) of article 12A of the Value Added Tax (Payments on Account) Order 1993 that an election under paragraph (1) of that article shall cease to have effect;F739]

(g)the amount of any refunds under section 35;

(h)a claim for a refund under section 36 or section 22 of the 1983 Act;

[F740 (ha)any decision of the Commissioners to refuse to make a repayment under a scheme under section 39;F740]

F741(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F742 (k)the refusal of an application such as is mentioned in section 43B(1) or (2);

(ka)the giving of a notice under section 43C(1) or (3);F742]

(l)the requirement of any security under section 48(7) or [F743paragraph 4(1A) or (2)F743] of Schedule 11;

(m)any refusal or cancellation of certification under section 54 or any refusal to cancel such certification;

(n)any liability to a penalty [F744or surchargeF744] by virtue of any of sections [[F745,F746 59F746] [F746 60F746] to [F747 69BF747,F745]] ;

[F748 (na)any liability to a penalty under section 69C, any assessment of a penalty under that section or the amount of such an assessment;

(nb)the giving of a decision notice under section 69D or the portion of a penalty assessed under section 69C which is specified in such a notice;F748]

(o)a decision of the Commissioners under section 61 (in accordance with section 61(5));

(p)an assessment—

(i)under section 73(1) or (2) in respect of a period for which the appellant has made a return under this Act; or

(ii)F750under [F749subsections (7), (7A) or (7B)F749] of that section; ...

F750(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

or the amount of such an assessment;

(q)the amount of any [F751penalty, interest or surchargeF751][F751 penalty F752...F751] specified in an assessment under section 76;

(r)the making of an assessment on the basis set out in section 77(4);

[F753 (ra)any liability arising by virtue of section 77A;F753]

[F754 (rb)an assessment under section 77C or the amount of such an assessment;F754]

(s)[F755 any liability of the Commissioners to pay interest under section 78 or the amount of interest so payable;F755]

[F756 (sa)[F755 an assessment under section 78A(1) or the amount of such an assessmentF755,F756]]

(t)a claim for the [F757crediting orF757] repayment of an amount under section 80 [F758an assessment under subsection (4A) of that section or the amount of such an assessmentF758] ;

[F759 (ta)an assessment under section 80B(1) [F760 or (1B)F760] or the amount of such an assessmentF759]

(u)any direction or supplementary direction made under paragraph 2 of Schedule 1;

(v)any direction under paragraph 1 [F761, 1AF761][F762 , 2 or 8AF762] of Schedule 6 or under paragraph 2 of Schedule 4 to the 1983 Act;

F763(w). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F764 (wa)any direction or assessment under Schedule 9A;F764]

[F765 (wb)any refusal of the Commissioners to grant any permission under, or otherwise to exercise in favour of a particular person any power conferred by, any provision of Part 1 of Schedule 10;F765]

(x)any refusal to permit the value of supplies to be determined by a method described in a notice published under paragraph 2(6) of Schedule 11;

(y)any refusal of authorisation or termination of authorisation in connection with the scheme made under paragraph 2(7) of Schedule 11;

[F766 (z)any conditions imposed by the Commissioners in a particular case by virtue of paragraph 2B(2)(c) or 3(1) of Schedule 11.F766]

[F767 (zza)a direction under paragraph 6A of Schedule 11;F767]

F768(zz). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F769 (za)a direction under paragraph 8 of Schedule 11A,

(zb)any liability to a penalty under paragraph 10(1) of Schedule 11A, any assessment under paragraph 12(1) of that Schedule or the amount of such an assessment;F769]

[F770 (zc)a decision of the Commissioners about the application of any provision of regulations under paragraph 2 or 6 of Schedule 11, or of regulations under section 135 or 136 of the Finance Act 2002 relating to VAT, which—

(i)requires returns to be made or information to be submitted by electronic communications, or

(ii)requires records to be kept or preserved in electronic form,

(including in particular a decision as to whether such a requirement applies and a decision to impose a penalty).F770]

[F771 (2)In the following provisions of this Part, a reference to a decision with respect to which an appeal under this section lies, or has been made, includes any matter listed in subsection (1) whether or not described there as a decision.F771]

Definitions used in section 83 12

tribunal

In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Defined in s.82 · see it in the full Act

“tribunal” has the meaning given by section 82;

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

“VAT” means value added tax charged in accordance with this Act;

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

“input tax” has the meaning given by section 24;

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
fiscal warehousekeeper

(2) In this paragraph “fiscal warehousekeeper” has the meaning it has in sections 18A to 18F (see section 18F).

Defined in Sch.9ZB para.23(2) · see it in the full Act

(7) In this paragraph “fiscal warehouse” and “fiscal warehousekeeper” have the meaning they have in sections 18A to 18F (see section 18F).

Defined in Sch.9ZB para.18(7) · see it in the full Act
fiscal warehouse

(7) In this paragraph “fiscal warehouse” and “fiscal warehousekeeper” have the meaning they have in sections 18A to 18F (see section 18F).

Defined in Sch.9ZB para.18(7) · see it in the full Act
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 credit

(4A) Subsection (3) above shall not require any such amount as is mentioned in paragraph (a) of that subsection (“the credit”) to be set against any such sum as is mentioned in paragraph (b) of that subsection (“the debit”) in any case where—

(a)an insolvency procedure has been applied to the person entitled to the credit;

(b)the credit became due after that procedure was so applied; and

(c)the liability to pay the debit either arose before that procedure was so applied or (having arisen afterwards) relates to, or to matters occurring in the course of, the carrying on of any business at times before the procedure was so applied.

Defined in s.81(4A) · see it in the full Act
notification

“notification” means written notification, and

Defined in Sch.10 para.34(1) · see it in the full Act
the 1983 Act

“the 1983 Act” means the Value Added Tax Act 1983 ;

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

“permission” means written permission.

Defined in Sch.10 para.34(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 83 55

FS Commercial Limited v The Commissioners for HMRC

[2026] EWCA Civ 29 · 27 January 2026Interprets

The judgment treats section 83 as providing alternative statutory gateways without making the tribunal’s jurisdiction depend on the particular gateway used (see paras [58], [83]-[90], [102]-[106]). An appeal under section 83(1)(c) may challenge the amount of input tax credited, but the gateway does not itself enlarge a supervisory appeal against a regulation 29(2) discretion (see paras [58], [85], [102]-[106]). The provision is an alternative appeal gateway for specified assessments, but its use does not convert a regulation 29(2) challenge into a full merits appeal (see paras [58], [82]-[90]). The judgment applies the assessment appeal gateway but holds that the jurisdiction still depends on the substance of the decision reflected in the assessment (see paras [58], [83]-[90], [102]-[106]).

Metropolitan International Schools Ltd v Revenue And Customs

[2019] EWCA Civ 156 · 14 February 2019Limits

The court treated section 83 as the principal route for VAT appeals and held that section 84(10) did not enlarge it into a general judicial-review jurisdiction. Legitimate expectation claims going beyond VAT entitlement required judicial review. (see paras [12]; [20]; [24]) The court referred to the section 83(1) appeal jurisdiction in explaining the limits of the FTT’s power to determine public-law legitimate expectation claims. (see para [20]) The court noted that section 83(1) lists the matters in respect of which a VAT appeal lies. The relevant appeal matters were VAT chargeability and assessments. (see para [12]) In an appeal concerning VAT chargeable on supplies, the court distinguished legal liability from a claim that enforcement would be oppressive. The latter was a matter for judicial review, not section 84(10). (see paras [24]; [25]) In an appeal against an assessment, section 84(10) did not apply where the assessment could have been raised without resolving the legitimate expectation issue. That issue did not determine liability to assess. (see paras [24]; [25])

G B Housley Ltd v HM Revenue and Customs

[2016] EWCA Civ 1299 · 21 December 2016

The provision supplies the statutory appeal jurisdiction. The tribunal’s jurisdiction is appellate as to the assessment but supervisory as to HMRC’s discretionary decision under regulation 29(2). (see paras [15]; [69]-[71]) The provision gives a right of appeal concerning the amount of input tax which may be credited. It formed part of the statutory appeal framework considered by the Court. (see paras [15]; [69]-[71]) The provision gives a right of appeal against an assessment under section 73(1) or (2). The appeal in this case was an appeal against the assessment itself. (see paras [15]; [69]-[71]; [80])

35 more judgments, and what each says about section 83, are in the case-law panel in the full Act.

Amendments and notes

43 notes from legislation.gov.uk

Amendments

  1. F731S. 83 renumbered as s. 83(1) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(2)
  2. F732Words in s. 83(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(3)
  3. F733Words in s. 83(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(4)
  4. F734Words in s. 83(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) this amendment is subject to savings and/or transitional provisions, see the commentary.
  5. F735Words in s. 83(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) this amendment is subject to savings and/or transitional provisions, see the commentary.
  6. F736S. 83(1)(d) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) this amendment is subject to savings and/or transitional provisions, see the commentary.
  7. F737S. 83(da) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 12; S.I. 1996/1249, art. 2
  8. F738S. 83(fza) inserted (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), s. 23(2)(4)
  9. F739S. 83(fa) inserted (1.12.1997) by S.I. 1997/2542, art 2
  10. F740S. 83(1)(ha) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 77(4)
  11. F741S. 83(1)(j) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) this amendment is subject to savings and/or transitional provisions, see the commentary.
  12. F742S. 83(k)(ka) substituted (27.7.1999) for s. 83(k) by 1999 c. 16, s. 16, Sch. 2 para. 3
  13. F743Words in s. 83(l) substituted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 17(6)(8)
  14. F744Words in s. 83(1)(n) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(a)(i); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 text omitted for certain specified purposes only, see the commentary.
  15. F745Words in s. 83(n) substituted (28.7.2000) by 2000 c. 17, s. 137(5)
  16. F746Word in s. 83(1)(n) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(a)(ii); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.
  17. F747Word in s. 83(n) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(4)(a)
  18. F748S. 83(1)(na)(nb) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 68(5)
  19. F750S. 83(1)(p)(iii) and word omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) this amendment is subject to savings and/or transitional provisions, see the commentary.
  20. F749Words in s. 83(p)(ii) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 12; S.I. 1996/1249, art. 2
  21. F751Words in s. 83(1)(q) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 text substituted for certain specified purposes only, see the commentary. Note: in some cases two versions of the measure may be present: the original version and substituted version.
  22. F752Words in s. 83(1)(q) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(13)(a)
  23. F753S. 83(ra) inserted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 18(2)(4)
  24. F754S. 83(1)(rb) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 124(3)
  25. F755S. 83(1)(s)(sa) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(13)(b)
  26. F756S. 83(sa) inserted (retrospective to 4.12.1996) by 1997 c. 16, s. 45(2)(5)
  27. F757Words in s. 83(t) inserted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(5)(a)
  28. F758Words in s. 83(t) inserted (retrospective to 4.12.1996) by 1997 c. 16, s. 47(7)(9)
  29. F759S. 83(ta) inserted (19.3.1997) by 1997 c. 16, s. 46(3)
  30. F760Words in s. 83(ta) inserted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(5)(b)
  31. F761Words in s. 83(v) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 22(3)
  32. F762Words in s. 83(1)(v) substituted (with effect in accordance with s. 200(8) of the amending Act) by Finance Act 2012 (c. 14), s. 200(3)
  33. F763S. 83(1)(w) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(e) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) this amendment is subject to savings and/or transitional provisions, see the commentary.
  34. F764S. 83(wa) inserted (29.4.1996) by 1996 c. 8, s. 31(3)
  35. F765S. 83(wb) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 3(2) (with Sch. 2)
  36. F766S. 83(z) substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(4)(b)(5); S.I. 2003/3043, art. 2
  37. F767S. 83(zza) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(4)(b)
  38. F768S. 83(zz) omitted (15.12.2007) by virtue of The Money Laundering Regulations 2007 (S.I. 2007/2157), reg. 1(1), Sch. 6 para. 1
  39. F769S. 83(za)(zb) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 4; S.I. 2004/1934, art. 2
  40. F770S. 83(1)(zc) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 62(5)
  41. F771S. 83(2) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(5)

Modifications

  1. C73S. 83(1) modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 18 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.
  2. C74S. 83(c) modified (20.10.1995) by S.I. 1995/2518, regs. 182, 195