The UK introduces a new Vaping Products Duty of £2.20 per 10 ml of vaping liquid effective 1 October 2026, alongside a VDS stamping scheme from 1 April 2027. Registration for both schemes opened on 1 April 2026. New NI customs duty regulations take effect 25 May 2026, allowing businesses to switch relief from the CDWS to the DRS for goods at risk of entering the EU.
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Electrifying · 5 days ago
The UK Treasury has appealed a tax tribunal decision that ruled public electric vehicle charge points should be subject to 5% VAT. The tribunal had determined that public charge points fall within the domestic electricity supply VAT cut, but the government is contesting this. The appeal was lodged within the 56‑day deadline.
Law360 · 11 days ago
A UK court decision allows a travel agency to contest HM Revenue & Customs’ trimming of its VAT credit by approximately £187,000. The ruling spiked the tax authority’s bid for an early end to the case, giving the agency the right to pursue a full challenge. The case highlights the importance of monitoring HMRC adjustments and the potential for judicial review.
FE Week · 24 days ago
The Court of Appeal has ruled in favour of Colchester Institute in a VAT dispute with HMRC, allowing the college to reclaim VAT on pre‑2010 capital projects. The decision could extend to an estimated 20‑30 other colleges and raises uncertainty for charities that may lose VAT discounts. The ruling centres on the Lennartz mechanism, which HMRC had withdrawn in 2010.
Law360 · about 1 month ago
A London court ruled that a technical college receiving free courses funded by the UK government must treat the funding as consideration for its taxable supply of services, making it subject to VAT that can be recovered from HMRC. The decision clarifies the tax treatment of government funding for educational services. The ruling was issued on March 27, 2026.
The VAT Team · about 1 month ago
The article explains how place of supply rules determine VAT treatment for cross‑border services, outlining B2B and B2C rules, land‑related exceptions, and the importance of identifying place of supply to avoid compliance issues. It also highlights that UK VAT applies if the place of supply is the UK, and that non‑established businesses face a nil registration threshold.
GOV.UK · about 1 month ago
The UK government’s Simplified Customs Declaration Process (SCDP) offers a two‑stage electronic declaration method that reduces border controls for authorised traders. Importers must be pre‑authorised, hold an EORI number, and submit a supplementary declaration within ten calendar days of the reporting period’s end, keeping records for four years.
It starts on 1 October 2026 at a rate of £2.20 per 10 ml of vaping liquid.
Registration opened on 1 April 2026.
From 1 April 2027, all vaping products made available for sale in the UK must be stamped.
They come into force on 25 May 2026, enabling businesses to switch relief from the CDWS to the DRS for goods at risk of entering the EU.
This summary was published on VATfaqs.com on 27 April 2026. It relates to VAT developments in United Kingdom. The original source is TaxScape.
