Value Added Tax Bill

A Bill to enable the maximum turnover threshold for exemption from the requirement to register for VAT to be raised; to make provision for the exemption of certain goods and services from liability to VAT; and for connected purposes.

Originating House

House of Commons

Sponsor

Sir Christopher ChopeConservative

Last Updated

11 February 2019

In Plain English

AI-generated

This Bill aims to raise the turnover level at which businesses must register for VAT, so more small firms could stay outside the VAT system. It also proposes exempting certain goods and services from VAT. If enacted, the changes would affect how VAT is charged and collected in the UK.

Key Points

Raises the VAT registration threshold (maximum turnover before you must register) so more small businesses may be exempt
Provides exemptions from VAT for certain goods and services
Affects businesses near the current threshold and the way VAT is collected
The Bill is sponsored by Sir Christopher Chope and is at the 2nd reading in the Commons; it would move through further readings and committees if it progresses

Progress

The Bill is currently at the 2nd reading in the House of Commons. If it passes, it will move to committee stage, then further readings in both Houses.

Who is affected?

Small businesses close to the current VAT thresholdBusinesses whose goods or services may be exempt from VATUK consumers buying VAT-exempt goods/servicesTax advisers and accountants who handle VAT

Generated 21 February 2026

Updates & Documents

News (1)

News - Value Added Tax

1 Jan 1970

The Bill failed to complete its passage through Parliament before the end of the session. This means the Bill will make no further progress.

Documents (1)

Bill 38 2017-19 (as introduced)

BillCommons

6 Feb 2019

Parliamentary Votes (0)

No recorded votes for this bill yet.

Value Added Tax Bill | TrackPolitics