tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2024-12-17T00:00:00+00:00 HM Government tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2024-vat-on-cladding-remediation-work 2024-12-17T00:00:00+00:00 Revenue and Customs Brief 3 (2024): VAT on cladding remediation work This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-7-2023-change-to-the-vat-treatment-of-drugs-and-medicines-supplied-under-patient-group-directions 2023-10-09T10:30:10+01:00 Revenue and Customs Brief 7 (2023): change to the VAT treatment of drugs and medicines supplied under patient group directions This brief sets out a change to the VAT treatment of drugs and medicines supplied under patient group directions. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-5-2023-change-to-the-vat-treatment-of-medical-services-carried-out-by-non-registered-staff-directly-supervised-by-pharmac 2023-05-02T11:19:52+01:00 Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2023-changes-to-vat-treatment-of-local-authority-leisure-services 2023-03-03T13:25:46+00:00 Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services This brief sets out a change to the VAT treatment of leisure services provided by local authorities. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-12-2020-vat-early-termination-fees-and-compensation-payments 2021-01-25T14:04:30+00:00 Revenue and Customs Brief 12 (2020): VAT early termination fees and compensation payments This brief gives an update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU). tag:www.gov.uk,2005:/government/publications/reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions 2020-07-15T07:21:46+01:00 Reduced rate of VAT for hospitality, holiday accommodation, and attractions This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021 tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-4-2020-temporary-vat-zero-rating-of-personal-protective-equipment-ppe 2020-07-03T14:08:47+01:00 Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE) This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19). tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-11-2018-vat-rule-changes-for-higher-education 2018-11-30T15:40:00+00:00 Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education This brief explains the changes to VAT rules for higher education starting from 1 August 2019. tag:www.gov.uk,2005:/government/publications/vat-reverse-charge-for-building-and-construction-services 2018-11-07T10:10:20+00:00 VAT reverse charge for building and construction services This measure details the reverse charge for VAT in the building and construction industries. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-6-2018-vat-exemption-for-all-domestic-service-charges 2018-09-07T12:30:01+01:00 Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-5-2018-vat-liability-on-goods-supplied-on-approval 2018-06-18T12:07:43+01:00 Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.