CONSULT.Outcome publishedConsultation · gov.uk
Draft legislation: The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021
We’re inviting views on draft legislation that will repeal a piece of redundant legislation.
Last fetched 03 May 2026 · gov.uk
Detail
This measure will repeal the 1992 Order and ensure that government departments and NHS bodies cannot exploit the legislation to give themselves a VAT recovery advantage over other taxpayers.
Documents
VAT: repeal of the VAT (Treatment of Transactions) Order 1992 - draft Tax Information and Impact NoteDraft Explanatory Memorandum to The Value Added Tax (treatment of transactions) (revocation) Order 2021Draft Statutory Instrument: The Value Added Tax (treatment of transactions) (revocation) Order 2021application/vnd.oasis.opendocument.text