Finance Act 2021 Distance Selling VAT Regulations Appointed Day

UK New Legislation

Published March 31st, 2026

Detected March 19th, 2026

Summary

The UK Treasury has issued regulations appointing March 31, 2026, as the effective date for specific provisions of the Finance Act 2021 concerning distance selling VAT in Northern Ireland. These regulations bring into force previously enacted legislation related to VAT obligations for businesses selling goods into Northern Ireland.

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What changed

These regulations, made by the UK Treasury, designate March 31, 2026, as the appointed day for the commencement of Section 95(1) and Schedule 18 of the Finance Act 2021, specifically concerning distance selling VAT in Northern Ireland. This action completes the phased implementation of provisions that govern how VAT is applied to goods sold remotely to consumers in Northern Ireland, building upon previous appointed day regulations from 2021 and 2024.

While these regulations themselves do not introduce new policy or obligations, they signify the full activation of the relevant sections of the Finance Act 2021. Businesses engaged in distance selling into Northern Ireland must ensure their VAT accounting and reporting mechanisms are fully compliant with the provisions of Schedule 18 of the Finance Act 2021 by the effective date of March 31, 2026. No specific compliance actions are detailed in this document beyond acknowledging the effective date.

What to do next

Ensure VAT accounting and reporting align with Finance Act 2021, Schedule 18 provisions for distance selling into Northern Ireland by March 31, 2026.

Source document (simplified)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2026 No. 315 (C. 24)

VALUE ADDED TAX

The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026

Made

18th March 2026

The Treasury make these Regulations in exercise of the powers conferred by section 95(7) and (8) of the Finance Act 2021(1).

Citation

These Regulations may be cited as the Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026.

Appointed Day

The day appointed for the coming into force of section 95(1) of and Schedule 18 to the Finance Act 2021, so far as not already in force, is 31st March 2026.

Taiwo Owatemi

Stephen Morgan

Two of the Lords Commissioners of His Majesty’s Treasury

18th March 2026

Explanatory Note

(This note is not part of the Regulations)

These Regulations are the third appointed day regulations made under section 95 of the Finance Act 2021 (c. 26).

The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021 (S.I. 2021/770) and the Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 2) Regulations 2024 (S.I. 2024/130) brought into force certain provisions of section 95(1) of and Schedule 18 to the Finance Act 2021, subject to specified exceptions and restrictions.

These Regulations appoint 31st March 2026 as the day on which section 95(1) of and Schedule 18 to the Finance Act 2021 come into force, so far as they are not already in force.

A Tax Information and Impact Note has not been prepared because these Regulations give effect to previously announced policy and are appointed day regulations.

(1) 2021 c. 26.