Tolley’s Orange Tax Handbook contains up-to-date, consolidated legislation and other key materials relating to value added tax, stamp and land transaction taxes, insurance premium tax, soft drinks industry levy, plastic packaging tax, landfill taxes, aggregates levy and climate change levy, including all relevant provisions of the latest Finance Act. It is endorsed by the Chartered Institute of Taxation and approved for use during CIOT examinations.

SOURCE CURRENCY

March 2025

UPDATE INFORMATION

20 March 2025

• All relevant changes made by Finance Act 2025 are now consolidated into the legislation.

March 2025

• Free Zone (Customs Site No 1 Forth) Designation Order, SI 2025/26

• Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations, SI 2025/54

• Designation of Special Tax Sites (East Midlands Investment Zone) Regulations, SI 2025/111

• Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations, SI 2025/119

• Scottish Landfill Tax (Standard Rate and Lower Rate) Order, SSI 2025/41

• Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations, SI 2025/172

January 2025

• Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations, SI 2024/1193

• Digital Markets, Competition and Consumers Act 2024 (Commencement No 1 and Savings and Transitional Provisions) Regulations, SI 2024/1226

• Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order, SSI 2024/367

• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No 2) Order, SI 2024/1285

• Designation of Special Tax Sites (Anglesey Freeport) Regulations, SI 2024/1286

• Land Transaction Tax (Tax Bands and Tax Rates) (Wales) (Amendment) Regulations, SI 2024/1311

December 2024

• Designation of Special Tax Sites (Anglesey Freeport) Regulations, SI 2024/1286

• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No 2) Order, SI 2024/1285

• Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations, SI 2024/1193

• Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order, SI 2024/1445

• Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order, SI 2024/1144

• Free Zone (Customs Site No 1 Thames) Designation (Amendment) Order, SI 2024/1106

• Free Zone (Customs Site No 1 Inverness & Cromarty Firth Green) Designation Order, SI 2024/1105

• Free Zone (Customs Site No 1 Humber) Designation Order, SI 2024/1104

• Free Zone (Customs Site No 4 Liverpool) Designation Order, SI 2024/1103

• Free Zone (Customs Site No 6 Liverpool) Designation Order, SI 2024/1102

• Free Zone (Customs Site No 5 Liverpool) Designation Order, SI 2024/1100

November 2024

• Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations, SI 2024/1193

• Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

July 2024

• Judicial Review and Courts Act 2022 (Commencement No 6) Regulations, SI 2024/568

• Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations, SI 2024/555

• Finance (No 2) Act 2023, Schedule 20 (Bilateral Safeguarding Remedies) (Appointed Day) Regulations, SI 2024/522

• Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2024/379

• Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations, SI 2024/367

• Tribunal Procedure (Amendment) Rules, SI 2024/364

June 2024

• Value Added Tax (Increase of Registration Limits) Order, SI 2024/307

• Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No 2) Regulations, SI 2024/130

• Value Added Tax (Distance Selling) (Amendments) Regulations, SI 2024/128

31 May 2024

• Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order, SI 2024/720

24 May 2024

• Finance (No 2) Act 2024 is now available, together with all associated changes to the existing legislation.

May 2024

• Judicial Review and Courts Act 2022 (Commencement No 6) Regulations, SI 2024/568


• Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations, SI 2024/555

April 2024

• Finance (No 2) Act 2023, Schedule 20 (Bilateral Safeguarding Remedies) (Appointed Day) Regulations, SI 2024/522


• Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2024/379


• Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations, SI 2024/367


• Tribunal Procedure (Amendment) Rules, SI 2024/364


• Value Added Tax (Increase of Registration Limits) Order, SI 2024/307


• Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No 2) Regulations, SI 2024/130


• Value Added Tax (Distance Selling) (Amendments) Regulations, SI 2024/128

March 2024

Notes added to reflect expected impact of Finance (No 2) Bill 2024, with links to Tolley’s Finance Bill Tracking Service

January 2024

• Value Added Tax (Installation of Energy-Saving Materials) Order, SI 2024/24

December 2023

• Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order, SI 2023/1341

November 2023

• Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations, SI 2023/1201

October 2023

• Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order, SSI 2023/280

September 2023

• Value Added Tax (Drugs and Medicines) Order, SI 2023/1006

August 2023

• Finance (No 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations, SI 2023/884

July 2023

• Postal Packets (Miscellaneous Amendments) Regulations, SI 2023/872


• Insurance Premium Tax (Amendment) Regulations, SI 2023/827


• Royal Assent to Finance (No 2) Act 2023: all changes made by the Act are now reflected in the existing legislation

May 2023

• Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations, SI 2023/473


• VAT (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Late Payment Interest and Repayment Interest) (Amendment) Order, SI 2023/412


• Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order, SI 2023/388


• Finance Act 2009 (VAT-related Payments) (Interest) (Appointed Day) Order, SI 2023/385


• Free Zone (Customs Site No 1 East Midlands) Designation Order, SI 2023/382


• VAT (Installation of Energy-Saving Materials) Order, SI 2023/376


• International Organisations (Tax Exemptions Designation) Order, SI 2023/348


• Tribunal Procedure (Amendment) Rules, SI 2023/327

March 2023

• Taxes (Interest Rate) (Amendment) Regulations, SI 2023/216

February 2023

• Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations, SI 2023/149


• Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations, SI 2023/69


• Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68


• Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations, SI 2023/64


• Value Added Tax (Refund of Tax) Order, SI 2023/19


• Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc) (Scotland) Amendment Order, SSI 2022/375


• Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations, SI 2022/1316


• Stamp Duty Land Tax (Service of Documents) Regulations, SI 2022/1185


• Land Transaction Tax (Tax Bands and Tax Rates) (Wales) (Amendment) Regulations, SI 2022/1027

January 2023

• Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value Added Tax) (Interest) (Appointed Days) Regulations, SI 2022/1277


• Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations, SI 2022/1278


• Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order, SI 2022/1298

November 2022

• Customs (Miscellaneous Amendments) Regulations, SI 2022/628

August 2022

• Police, Crime, Sentencing and Courts Act 2022 (Commencement No 2) Regulations, SI 2022/704


• Amendments made by the Judicial Review and Courts Act 2022


• Amendments made by the Health and Care Act 2022

June 2022

• Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations, SI 2022/548

26 May 2022

• Securitisation Companies and Qualifying Transformer Vehicles (Exemption from Stamp Duties) Regulations, SI 2022/464


• Tribunal Procedure (Amendment) Rules, SI 2022/312

April 2022

• Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2022/399

March 2022

• Value Added Tax (Installation of Energy-Saving Materials) Order, SI 2022/361


• Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations, SI 2022/226


• Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations, SI 2022/102


• Scottish Landfill Tax (Standard Rate and Lower Rate) Order, SSI 2022/46


• Plastic Packaging Tax (General) Regulations, SI 2022/117

25 February 2022

• FA 2022 published and all of the changes made by FA 2022 are fully consolidated into the legislation

December 2021

• Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1444


• Free Zone (Customs Site No 1 Thames) Designation Order, SI 2021/1432


• Plastic Packaging Tax (Descriptions of Products) Regulations, SI 2021/1417


• Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations, SI 2021/1409


• Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations, SI 2021/1375


• Statistics of Trade (Customs and Excise) (Modification) Regulations, SI 2021/1374


• Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1347


• Free Zone (Customs Site No. 1 Teesside) Designation Order, SI 2021/1290


• Value Added Tax (Distance Selling and Miscellaneous Amendments No 2) Regulations, SI 2021/1165


• Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations, SI 2021/1164


• Free Zones (Customs, Excise and Value Added Tax) Regulations, SI 2021/1156

September 2021

• Value Added Tax (Treatment of Transactions) (Revocation) Order, SI 2021/1023


• Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations, SI 2021/1010


• Value Added Tax (Amendment) Regulations, SI 2021/986


• Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations, SI 2021/979

July 2021

• All of the changes made by FA 2021 are fully consolidated into the legislation


• Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations, SI 2021/779


• Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations, SI 2021/770


• Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations, SI 2021/714

VAT
Amendments made by:

• Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations, SI 2019/1214


• Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations, SI 2019/1215


• Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) Order 2019, SI 2019/1238


• Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order, SI 2019/1240


• European Union (Withdrawal) Act 2018 (Exit Day) (Amendment) (No. 3) Regulations, SI 2019/1423