The UK government has introduced the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026, allowing companies designated under section 317 of the Energy Act 2023 (GBE‑N) to claim VAT refunds on services that support their non‑business activities. The order was published on 18 March 2026 and provides a statutory framework for these refunds.
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Accountancy Age · 2 days ago
The article outlines a compliance roadmap for UK firms expanding globally, highlighting the need to register for VAT in each jurisdiction, including Germany's €1 threshold and the EU's ViDA initiative. It details penalties for non‑registration, the adoption of PEPPOL e‑invoicing, and the launch of the Crypto‑Asset Reporting Framework in 2026. UK firms are urged to map their nexus, maintain accurate digital audit trails, and integrate tax engines compatible with EU standards.
ICAEW · 3 days ago
ICAEW’s Tax Faculty reminds businesses that the deadline for submitting a VAT return and paying any VAT due to HMRC is not extended even if it falls on a weekend or Bank Holiday. The general rule is one calendar month and 7 days after the end of the accounting period, with specific dates for each period in 2026/27. Paper returns and the annual accounting scheme have their own distinct deadlines.
Express · 8 days ago
HMRC has announced new VAT road fuel scale charges for petrol and diesel vehicles in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO2 emissions and accounting period, with specific rates for 12‑month, 3‑month and 1‑month periods. Businesses must adopt the new scales from the next prescribed accounting period beginning on or after 1 May 2026.
iNews · 8 days ago
The UK government has introduced a new VAT road fuel charge regime effective from 1 May 2026, applying to all VAT‑registered businesses that reclaim VAT on fuel used for private company car use. The charges vary by vehicle CO2 emissions and accounting period, with rates ranging from £54 to £190 per month or £657 to £2,297 per 12‑month period. Businesses must calculate the correct charge based on CO2 emissions or engine size if no CO2 figure is available.
Geo · 9 days ago
HMRC has launched new VAT road fuel scale charges for petrol and diesel drivers in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO₂ emissions band, ranging from £657 for low‑emission vehicles to £2,297 for high‑emission ones over a 12‑month period. Drivers can account for the charges annually, quarterly or monthly and must calculate the applicable rate for each period.
Electrifying · 18 days ago
The UK Treasury has appealed a tax tribunal decision that ruled public electric vehicle charge points should be subject to 5% VAT. The tribunal had determined that public charge points fall within the domestic electricity supply VAT cut, but the government is contesting this. The appeal was lodged within the 56‑day deadline.
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Key Takeaways
Companies designated under section 317 of the Energy Act 2023 (GBE‑N) are eligible to claim VAT refunds on services purchased to support their non‑business activities.
The order was published on 18 March 2026.
Services purchased to support the non‑business activities of Great British Nuclear can be refunded.
Primary source
Read the full article at UK GOVThis summary was published on VATfaqs.com on 19 March 2026. It relates to VAT developments in United Kingdom. The original source is UK GOV.
