All statutes
Statute code
United Kingdom VATA sections
Seeded section records for United Kingdom VATA.
Country
United Kingdom
Code
VATA
Sections
1
Section 4
Value Added Tax Act 1994 s.4 - Scope of VAT on taxable supplies
VATA 1994 section 4 charges VAT on taxable supplies of goods or services made in the United Kingdom by a taxable person in the course or furtherance of any business carried on by them. The standard rate is 20 percent; reduced rate 5 percent; zero rate 0 percent for specified categories.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.