
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2017 and comes into force on 1st April 2017.
2 
The Value Added Tax Act 1994 is amended 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 “£83,000” substitute “£85,000”;
(b) in paragraph 1(3), for “£81,000” substitute “£83,000”; and
(c) in paragraph 4(1) and (2), for “£81,000” substitute “£83,000”.
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Guto Bebb
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2017