Value Added Tax Act 1994

The Value Added Tax Act 1994 (c. 23) is an act of the Parliament of the United Kingdom that consolidated enactments relating to value added tax in the United Kingdom.

The act is UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT). It came into force on 1 September 1994. The act repealed and replaced the Value Added Tax Act 1983.