
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2024 and comes into force on 1st April 2024.
2 

(1) The Value Added Tax Act 1994 is amended as follows.
(2) 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 “£85,000” substitute “£90,000”;
(b) in paragraph 1(3), for “£83,000” substitute “£88,000”;
(c) in paragraph 4(1) and (2), for “£83,000” substitute “£88,000”.
(3) In Schedule 9ZA (VAT on acquisitions in Northern Ireland from Member States)—
(a) in paragraph 38(1) and (2), for “£85,000” substitute “£90,000”;
(b) in paragraph 39(1)(a), (1)(b) and (2), for “£85,000” substitute “£90,000”.
Joy Morrissey
Amanda Milling
Two of the Lords Commissioners of His Majesty's Treasury
5th March 2024