The Finance (No. 2) Bill 2024‑26 has been amended in Committee and will return to the House of Commons for further stages. Scotland will introduce a new Air Departure Tax on 1 April 2027, replacing APD, with a consultation closing 26 March 2026. Deloitte’s Advance Tax Certainty service will become operational from July 2026, while the OECD Global Forum on VAT met in January 2026 to discuss digital economy and near real‑time data collection.
The Scottish Air Departure Tax will be introduced on 1 April 2027, replacing the existing air passenger duty.
The Advance Tax Certainty service will become operational from July 2026, following draft guidance issued in December 2025.
The consultation on the implementation of the Scottish Air Departure Tax closes on 26 March 2026.
The Upper Tribunal will hear the Boehringer Ingelheim appeal on 9 February 2026, and the CJEU will deliver judgments on Credidam and Dyrektor Krajowej Informacji Skarbowej on 11 February 2026.
The forum focused on the digital economy, crypto assets, artificial intelligence, and near real‑time data collection for VAT compliance.
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BusinessGreen · about 19 hours ago
A UK tax tribunal has ruled that VAT on public electric vehicle charging should be reduced to 5%, matching the rate already applied to home charging. The decision covers charging at service stations, supermarkets and residential streets, replacing the current 20% rate for public chargers.
VatCalc · about 20 hours ago
A UK First‑tier Tribunal has ruled that public EV charging can qualify for the 5% reduced VAT rate if the supply does not exceed 1,000 kWh per customer per month at a specific location, overturning HMRC’s earlier stance. The decision could lower charging costs and may influence the Treasury’s consideration to cut VAT on public charging to 5% ahead of the 2028 pay‑per‑mile levy. HMRC’s 2021 guidance still applies a 20% rate to public charge points, and the Treasury is reviewing VAT reforms to offset the levy’s impact.
BioEnergyTimes · 1 day ago
The UK First‑Tier Tribunal Tax Chamber ruled that public electric‑vehicle charging supplies qualify for the reduced 5% VAT rate, not the standard 20% rate, if the electricity supplied does not exceed 1,000 kWh per customer per month. The decision, delivered in late February 2026, could lower charging costs and requires HMRC to update guidance if the government does not appeal.
Independent School Management · 2 days ago
Since VAT was imposed on school fees, UK schools have struggled with partial exemption calculations, especially with fees in advance. The article explains that schools should apply the Standard Method Override when the difference exceeds £50,000, complete capital goods scheme adjustments six months after the year‑end, and that HMRC is now probing fees in advance and may inspect returns in person within 12‑18 months.
FleetWorld · 2 days ago
A UK tribunal ruled that community public charging supplies qualify for the 5% reduced VAT rate under the de minimis provision, overturning HMRC's earlier 20% requirement. The ruling applies to supplies below 1,000 kWh per month per customer at each location and is limited to operators meeting the community‑based model. The decision could influence VAT treatment for other public charging operators.
The Independent · 4 days ago
The Court of Appeal dismissed an appeal challenging the 20% VAT on private school fees, upholding the Treasury’s position that the measure is lawful and necessary. The policy, which took effect on 1 January 2025, was defended as essential to avoid serious detrimental consequences for low‑cost private schools. The High Court had previously dismissed the challenge in June 2025.
