European Union (Exemption from Value Added Tax Regulation) Bill

A Bill to make provision for the United Kingdom to set Value Added Tax rates without regard to the rules set by the European Union

Originating House

House of Commons

Last Updated

2 May 2012

In Plain English

AI-generated

This bill would let the United Kingdom set its own VAT rates without having to follow European Union VAT rules. If passed, it would give the UK government freedom to shape VAT policy to suit domestic priorities, rather than being bound by EU rules.

Key Points

Purpose: enables the UK to set VAT rates independently of EU rules.
Scope: would modify how VAT regulation is applied in the UK.
Implications: could affect prices, business costs and cross-border trade.
Status: currently at the second reading in the House of Commons; originated in the Commons.
Context: reflects post-Brexit move toward independent UK tax policy.

Progress

The bill is at the second reading in the House of Commons, with potential further stages (such as committee consideration and consideration by the Lords) if it progresses.

Who is affected?

VAT-registered businesses and tradersRetailers and importers/exportersConsumersTax advisers and accountantsHM Treasury and HM Revenue & Customs

Generated 21 February 2026

Updates & Documents

News (1)

News - European Union (Exemption from Value Added Tax Regulation)

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.

Parliamentary Votes (0)

No recorded votes for this bill yet.

European Union (Exemption from Value Added Tax Regulation) Bill | TrackPolitics