Open consultation VAT: repeal of the VAT (Treatment of Transactions) Order 1992 – draft Tax Information and Impact Note

Who is likely to be affected?

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

General description of the measure

This measure will repeal the VAT (Treatment of Transactions) Order 1992 (the 1992 Order), ensuring government departments and NHS bodies cannot exploit the legislation to give themselves a VAT recovery advantage over other taxpayers. This change was announced on 30 November 2020.




  • VAT
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