United Kingdom VATA sections
Statute section
VATA section 4
Value Added Tax Act 1994 s.4 - Scope of VAT on taxable supplies
Country
United Kingdom
Section
4
Updated
2026-05-20
Operative text
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.
Cross-references
Primary sources
- VATA 1994 s.4 - legislation.gov.ukVerified 2026-05-20
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.