Exemption for dental prostheses

Backdated to 1 January 2021

Free zones

From 3 November 2021, VAT legislation in free zones will:

Second-hand Motor Vehicle Export Refund Scheme

From Royal Assent in 2022

VAT second-hand margin scheme: Northern Ireland 

Backdated to 1 January 2021

Consultation: VAT treatment of fund management fees

Useful guides on this topic

Autumn Budget 2021: At a glance
A summary of key budget announcements together with items published without announcement.

Margin scheme
The VAT margin scheme allows businesses to calculate their output VAT liability on the profit margin they make on the goods they sell.


Oak ad
Are you enjoying our content? 

Thousands of accountants and advisers and their clients use as their primary TAX resource.

Register with us now to receive our unique FREE Tax Planning Tips and Advice Guide & our FREE OMB Newsletter.