
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2015 and comes into force on 1st April 2015.
2 
Amend the Value Added Tax Act 1994 as follows.
3 
In Schedule 1 (registration in respect of taxable supplies: UK establishment)—
(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£81,000” substitute “£82,000”;
(b) in paragraph 1(3), for “£79,000” substitute “£80,000”; and
(c) in paragraph 4(1) and (2), for “£79,000” substitute “£80,000”.
4 
In Schedule 3 (registration in respect of acquisitions from other member states)—
(a) in paragraph 1(1) and (2), for “£81,000” substitute “£82,000”; and
(b) in paragraph 2(1)(a), (1)(b) and (2), for “£81,000” substitute “£82,000”.
David Evennett
Harriett Baldwin
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 2015