The Value Added Tax (Amendment) Regulations 2026

These Regulations amend Part 15 of the Value Added Tax Regulations 1995 to remove a computer or an item of computer equipment from the list of capital items to which the Part applies. These Regulations also change to £600,000 the minimum value of the VAT bearing capital expenditure at which land, a building or part of a building and a civil engineering work or part of a civil engineering work are capital items to which Part 15 applies.