Value Added Tax Act 1994

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The Value Added Tax Act 1994 (c 23) is a UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT).


  • Part I The charge to tax
  • Part II
  • Part III Application of Act in particular cases.

To encourage outsourcing it provides a mechanism through which government departments, including NHS trusts, can qualify for refunds on contracted out services. [1]

  • Part IV Administration, collection and enforcement
  • Part V Appeals
  • Part VI Supplementary provisions

See also[edit]


  1. ^ "Thousands of NHS staff to transfer to subsidiary companies". Health Service Journal. 14 February 2017. Retrieved 15 February 2018.