VAT groups ― conditions

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note examines the conditions that must be met in order for a person to join a VAT group.

For an overview of VAT group and divisional registration generally, see the VAT group and divisional registration ― overview guidance note.

In-depth commentary on the legislation and case law in this area can be found in De Voil Indirect Tax Service V2.189Y.

Joining a VAT group ― basic conditions

Different conditions need to be considered depending on whether the person who wants to join a VAT group is:

•
a corporate body
•
an individual, partnership or Scottish partnership

VATA 1994, ss 43A, 43AZA

There are also anti-avoidance provisions that apply to tour operators.

Conditions for corporate bodies

Corporate bodies can join a VAT group when:

•
each is established or has a fixed establishment in the UK

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