Value Added Tax Act 1994 section 97

Orders, rules and regulations

Section 97 sets out the parliamentary procedures that must be followed when the Treasury makes orders, regulations or rules under the VAT Act, including which types of order require approval by the House of Commons within 28 days.

• All orders, regulations and rules under the VAT Act must be made by statutory instrument
• Certain specified orders — including those increasing the VAT rate, removing zero-rating or exemptions, or restricting input tax credit — must be laid before and approved by the House of Commons within 28 days or they cease to have effect
• When calculating the 28-day approval period, any time when Parliament is dissolved, prorogued, or the House of Commons is adjourned for more than four days is excluded
• All other statutory instruments under the Act are subject to annulment by the House of Commons, except those with their own specified parliamentary procedure or those simply appointing commencement dates