12 Autumn Budget | 28 October 2026 Value added tax (VAT) Registration and deregistration The VAT registration threshold will remain at £90,000 from 1 April 2027. The deregistration threshold will stay at £88,000. The rates remain unchanged. Online marketplace liability (OMPL) extension The VAT OMPL rules will be extended to UK businesses from October 2027. Online marketplaces will be responsible for collecting VAT on sales by UK VAT registered businesses and any other UK business with a minimum annual sales threshold per platform of £90,000. The rules will not apply to personal sales, second-hand goods or business-to-business transactions. The annual sales threshold per platform and the implementation date will be set in 2027. Private hire vehicle operators Where supplies of passenger transport services by taxi or private hire vehicle are supplied through an agent, the services will be deemed to be made by the agent and not the driver. This means that from 2 January 2028 the private hire vehicle operator will have to charge VAT on the full value of the fare. The deeming will apply only to businesses whose annual fare turnover exceeds a specified threshold, which will be subject to consultation but possibly £50 million annual fare turnover. Electric vehicle charging points New legislation will clarify that electricity supplied through publicly accessible electric vehicle charging points is standard rated for VAT. Energy-saving materials VAT relief The rate of VAT relief for energy-saving materials will revert to 5% from 1 April 2027. From the same date heat batteries will be included in VAT relief for energy-saving materials when installed in residential accommodation or charity buildings in the UK. Land sold to a relevant housing association A new zero rate of VAT will be introduced from 1 April 2027 on the sale of land to registered social housing providers (relevant housing associations).
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