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Implementation of VAT changes

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The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations, SI 2020/1642, bring into force a number of changes to domestic UK VAT law from 11pm UK time on 31 December 2020:

  • zero-rating for women’s sanitary products;
  • provisions of the Taxation (Cross-border Trade) Act 2018 relating to VAT, import duty and excise duties;
  • most remaining provisions of the Taxation (Post-transition Period) Act 2020.
Issue: 1514
Categories: News