Commentary

RCB/19/20 VAT—Repeal of the VAT (Treatment of Transactions) Order 1992

Part V16 Forms and other HMRC material

RCB/19/20 VAT—Repeal of the VAT (Treatment of Transactions) Order 1992

RCB/19/20 VAT—Repeal of the VAT (Treatment of Transactions) Order 1992

Revenue & Customs Brief, Issue 19. 30 November 2020

Purpose of this brief

This brief announces the Government's intention to repeal, before autumn 2021, the VAT (Treatment of Transactions) Order 1992.

Readership

Government departments and NHS bodies that supply cars to their employees under salary sacrifice arrangements.

Background

The repeal of the VAT (Treatment of Transactions) Order 1992 will ensure government departments and NHS bodies cannot exploit the legislation to give themselves a VAT recovery advantage over other taxpayers.

The legislation was originally introduced to avoid double taxation, but subsequent changes to UK law and policy have

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