Schedule 9ZE, Part 6, paragraph 36

A person who— is not required to discharge any obligation placed on the person as a taxable person, so far as the obligation relates to relevant supplies unless the obligation is an input tax obligation. is a participant in a special scheme, and is also registered, or required to be registered, under this Act, The reference in sub-paragraph (1) to an obligation placed on the person as a taxable person is to an obligation— to which the person is subject under or by virtue of this Act, and to which the person would not be subject if the person were neither registered nor required to be registered under this Act. A supply made by a participant in a special scheme is a “relevant supply” if— the value of the supply must be accounted for in a return required to be made by the participant under the special scheme, and the supply is treated as made in the United Kingdom. In section 25(2) (deduction of input tax from output tax by a taxable person) the reference to output tax that is due from the taxable person does not include any VAT that the taxable person is liable under a special scheme to pay to the tax authorities for the administering member State. In this paragraph, “input tax obligation” means an obligation imposed on a taxable person relating to a claim to deduct under section 25(2) or to the payment of a VAT credit.

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Source: legislation.gov.uk · retrieved 2026-07-28