TUGAS MATA KULIAH PERPAJAKAN II Dosen : Mouna Niswatil

Disusun oleh : Program Diploma III Keuangan Spesialisasi Akuntansi Pemerintahan Semester Genap Tahun Akademik 2010/2011 Kelas : 2-P Kristin Saragih (20)

SEKOLAH TINGGI AKUNTANSI NEGARA

TAHUN 2011 JURANGMANGU

PENDAHULUAN
Perpajakan di Inggris dilakukan oleh tingkat pemerintahan yang berbeda: Pemerintah pusat (HM Pendapatan dan Bea Cukai) dan pemerintah daerah seperti halnya Indonesia. Pendapatan pemerintah pusat berasal dari pajak penghasilan, kontribusi Asuransi Nasional, pajak pertambahan nilai, pajak perusahaan dan pajak bahan bakar. Pendapatan pemerintah daerah terutama berasal dari hibah dari dana pemerintah pusat, Perusahaan di Inggris dan Wales, Pajak Dewan dan dari biaya biaya seperti yang dari pada lahan parkiran. Pada tahun fiskal 2007- 2008, total pendapatan pemerintah adalah 39,2 persen dari PDB, dengan pajak bersih dan kontribusi Asuransi Nasional berdiri di 36,9 persen dari PDB sekitar 600 miliar (2008 menggunakan PDB nominal diukur dalam dolar, dan mengkonversi menggunakan 2009 tingkat konversi). Pajak penghasilan merupakan bagian terbesar dari pendapatan yang dikumpulkan oleh pemerintah. Sumber terbesar kedua pendapatan pemerintah adalah Kontribusi Asuransi Nasional. Sumber terbesar ketiga dari pendapatan pemerintah adalah pajak pertambahan nilai (PPN), dan terbesar keempat adalah pajak perusahaan. Pajak yang ada di Inggris adalah sebagai berikut :
1. Personal taxes a. Income tax i.

Exemptions on Investment

ii. Exceptions
b.

Inheritance tax

c. Council Tax 2.

Sales taxes and duties a. Value added tax b. Excise duties c. Stamp duty

d. Motoring taxation
3. Business taxes

a. Corporate Tax b. Business rates

4. Business and personal taxes

a. National Insurance contributions b. Capital gains tax

ISI
Pajak Pertambahan Nilai (PPN) adalah pajak atas konsumsi dipungut di Inggris oleh pemerintah pusat. Diperkenalkan pada tahun 1973 dan merupakan sumber terbesar ketiga dari pendapatan pemerintah setelah pajak penghasilan dan Asuransi Nasional. Hal ini dikelola dan dikumpulkan oleh HM Pendapatan dan Bea Cukai (HMRC). Sebelum tahun 1973, Inggris memiliki pajak konsumsi disebut Pajak Pembelian yang dikenakan pada tingkat yang berbeda tergantung pada kemewahan barang. Pada tanggal 1 Januari 1973 Inggris bergabung dengan European Economic Community dan sebagai akibatnya Pajak Pembelian digantikan oleh Pajak Pertambahan Nilai. Pada tanggal 1 April 1973. Maka Conservative Chancellor Lord Barber mengatur harga PPN tunggal (10%) pada barang dan jasa. Pada bulan Juli 1974, Kanselir Buruh Denis Healey mengurangi tingkat standar PPN dari 10% menjadi 8% tetapi memperkenalkan tingkat yang lebih tinggi baru sebesar 12,5% untuk bensin dan beberapa barang mewah. Pada November 1974, Healey meningkatkan dua kali lipat semakin tingginya tingkat PPN menjadi 25% . Healey mengurangi tingkat lebih tinggi kembali ke 12,5% pada bulan April 1976. Konservatif Kanselir Geoffrey Howe meningkatkan tingkat standar PPN dari 8% menjadi 15% dan menghapuskan tingkat yang lebih tinggi pada bulan Juni 1979. Angka tersebut tetap tidak berubah sampai tahun 1991, ketika konservatif Kanselir Norman Lamont meningkat dari 15 % menjadi 17,5%. Selama pemilu 1992 Konservatif berjanji untuk tidak memperluas lingkup PPN, tetapi, pada bulan Maret 1993, Lamont mengumumkan bahwa BBM dan listrik, yang sebelumnya bertarif nol (0%), akan dikenakan PPN sebesar 8% dari April 1994 dan 17,5% penuh dari April 1995. Pengenalan direncanakan PPN pada bahan bakar domestik dan daya ke depan pada bulan April 1994, namun peningkatan dari 8% menjadi 17,5% pada April 1995 batal pada Desember 1994, setelah pemerintah kalah dalam pemungutan suara di parlemen.

Pada tahun 1997 manifesto pemilihan umum, Partai Buruh berjanji untuk mengurangi PPN BBM dan listrik menjadi 5%. Setelah memperoleh kekuasaan, Partai Buruh Gordon Brown mengumumkan pada bulan Juni 1997 bahwa tingkat lebih rendah dari PPN pada bahan bakar domestik dan daya akan dikurangi dari 8% menjadi 5% akan berlaku sejak 1 September 1997. Pada bulan November 1997, Brown mengumumkan bahwa PPN atas pemasangan bahan hemat energi akan berkurang dari 17,5% menjadi 8% dari 1 Juli 1998. Brown kemudian dikurangi PPN dari 17,5% menjadi 8% pada produk perlindungan kesehatan (dari 1 Januari 2001); kursi mobil anak-anak (dari 1 April 2001); konversi dan renovasi properti perumahan tertentu (dari 12 Mei 2001); kontrasepsi (dari 1 Juli 2006); dan produk berhenti merokok (dari 1 Juli 2007). Menanggapi resesi akhir 2000-an, Partai Buruh Kanselir Alistair Darling mengumumkan pada bulan November 2008 bahwa tingkat standar PPN akan berkurang dari 17,5% menjadi 15% yang akan berlaku sejak 1 Desember 2008. Pada bulan Desember 2009, Darling mengumumkan bahwa tingkat standar PPN akan kembali ke 17,5% yang akan berlaku sejak 1 Januari 2010. Dalam jangka sampai dengan pemilu 2010 umum ada laporan bahwa Konservatif akan menaikkan PPN jika mereka mendapatkan kekuasaan. Partai ini membantah laporan tersebut. Setelah pemilu Mei 2010 , Konservatif membentuk pemerintahan koalisi dengan Demokrat Liberal dan Konservatif pada bulan Juni 2010 Kanselir George Osborne mengumumkan bahwa tingkat standar PPN akan meningkat dari 17,5% menjadi 20% dengan efek dari 4 Januari 2011. PPN dikenakan pada barang dan jasa yang disediakan oleh perusahaan terdaftar di Inggris dan beberapa barang dan jasa diimpor dari luar Uni Eropa. Ada peraturan yang kompleks untuk barang dan jasa yang diimpor dari dalam Uni Eropa. Tingkat PPN adalah tarif standar, 20% sejak 4 Januari 2011. Beberapa barang dan jasa dikenakan PPN penurunan 5% (seperti bahan bakar rumah tangga) atau 0% (seperti makanan yang paling dan pakaian anak-anak). Yang lainnya dibebaskan dari PPN atau luar sistem sama sekali.

Menurut hukum Uni Eropa, tingkat standar PPN di setiap negara Uni Eropa tidak dapat lebih rendah dari 15%. Setiap negara dapat memiliki hingga dua tingkat dikurangi minimal 5% untuk daftar terbatas barang dan jasa. Dewan Eropa harus menyetujui pengurangan sementara PPN untuk kepentingan umum. PPN merupakan pajak tidak langsung karena pajak yang dibayar kepada pemerintah oleh penjual daripada orang yang akhirnya menanggung beban ekonomi besar pajak (konsumen). Ini juga merupakan pajak regresif. Orang yang paling miskin menghabiskan proporsi yang lebih tinggi dari pendapatan mereka pada PPN daripada orang-orang terkaya. Semua Perusahaan yang menyediakan "kena" barang dan jasa dan omset yang melebihi ambang batas harus mendaftar untuk PPN. Ambang ini telah ditetapkan sebesar 73,000 sejak April 2011 ini adalah jauh PPN tertinggi pendaftaran ambang batas di dunia. Perusahaan dapat memilih untuk mendaftar bahkan jika omset mereka kurang dari jumlah tersebut. Semua perusahaan terdaftar harus mengisi PPN pada harga jual penuh dari barang atau jasa yang mereka berikan kecuali dibebaskan atau di luar sistem PPN. Perusahaan terdaftar harus membayar ke HMRC PPN mereka telah dikenakan pada barang atau jasa mereka (dikenal sebagai pajak keluaran) tetapi mereka dapat mengimbangi dengan PPN mereka telah dikeluarkan atas barang atau jasa yang mereka telah membeli (dikenal sebagai pajak masukan). Perusahaan yang menjual barang dibebaskan atau pasokan, seperti bank, mungkin tidak mendaftar untuk PPN atau merebut kembali PPN yang telah dikeluarkan untuk pembelian. Perusahaan yang menjual beberapa barang dibebaskan atau pasokan yang tidak mungkin dapat merebut kembali PPN pada semua mereka pembelian. Namun, Perusahaan yang menjual barang atau perlengkapan dengan tarif nol (0%), seperti produsen makanan atau penjual buku, dapat mengklaim kembali semua PPN mereka telah dikeluarkan pada pembelian. Berikut ini adalah tarif yang berlaku pada beberapa barang umum dan jasa: Nilai standar (20%)

1. Minuman beralkohol 2. Biskuit (coklat hanya ditutupi) 3. Air minum botol (air mineral) 4. Kalender & buku harian 5. Minuman Berkarbonasi (bersoda) 6. CD, DVD & kaset 7. Cereal bar 8. Coklat 9. Pakaian & alas kaki (tidak untuk anak di bawah 14) 10. Biskuit / permen 11. Barang elektronik 12. Listrik, gas, minyak pemanas & bahan bakar padat (bisnis) 13. Makanan & minuman disediakan untuk konsumsi di tempat (di restoran, kafe dll) 14. Makanan & minuman dibawa pulang ( burger, hot dog, sandwich panggang) 15. Es krim 16. Jus buah & minuman dingin lainnya (bukan susu) 17. Kacang (dikupas, panggang / asin) 18. Kripik Kentang 19. Kereta bayi kereta dorong 20. Bahan bakar (bensin / diesel) 21. Garam (non-kuliner) 22. Alat tulis 23. Tarif Taksi 24. Tol untuk jembatan, terowongan & jalan (swasta yang dioperasikan) 25. Air (industri) Mengurangi Tarif (-5%) 1. Kursi mobil buat anak 2. Listrik, gas, minyak pemanas & bahan bakar padat (domestik / perumahan / chairty non-bisnis) 3. Bahan Hemat energi (secara permanen terpasang di tempat tinggal / amal)

4. Bantalan Bersalin 5. Mobilitas alat bantu untuk orang tua 6. Produk Sanitary perlindungan 7. Produk Berhenti merokok Nilai Nol (0%) 1. Pesawat (penjualan / pinjaman) 2. Helm Sepeda & sepeda motor 3. Biskuit (tidak tertutup cokelat) 4. Buku, peta & grafik 5. Roti, roti, BAP & roti pita 6. Brosur, leaflet & pamflet 7. Gedung jasa untuk orang cacat 8. Kue 9. Kaleng & makanan beku (bukan es krim) 10. Sereal 11. Dingin / beku siap makan, makanan kenyamanan 12. Pakaian & alas kaki (untuk anak di bawah 14 saja) 13. Konstruksi & penjualan bangunan domestik baru 14. Minyak goreng 15. Sumbangan barang yang dijual di toko-toko amal 16. Telur 17. Peralatan untuk orang cacat (Inc buta / sebagian terlihat) 18. Ikan 19. Buah & sayuran 20. Binatang hidup untuk konsumsi manusia 21. Daging & unggas 22. Susu, mentega, keju 23. Koran, majalah & jurnal 24. Kacang & pulsa (mentah untuk konsumsi manusia) 25. Resep obat 26. Pelindung sepatu & helm (industri)

27. Transportasi umum tarif (bis, kereta api & tabung) 28. Garam (kuliner) 29. Sandwich (dingin) 30. Pembuangan Limbah (domestik & industri) 31. Kapal (15 ton atau lebih) 32. Teh, kopi & coklat 33. Transportasi dalam perahu, kendaraan atau pesawat udara (tidak kurang dari sepuluh penumpang) 34. Air (rumah tangga) Bebas 1. Barang antik, karya seni atau mirip 2. Pemakaman atau kremasi (manusia) 3. Komersial tanah & bangunan (jual / sewa / membiarkan) 4. Budaya peristiwa dioperasikan oleh badan publik (museum, pameran seni, kebun binatang & pertunjukan) 5. Pendidikan, pelatihan kejuruan, penelitian 6. Jasa keuangan (uang transaksi, pinjaman / kredit, tabungan / deposito, saham / obligasi) 7. Pemakaman rencana asuransi 8. Berjudi (taruhan, game, bingo, lotere) 9. Pelayanan kesehatan (dokter, dokter gigi, Optik, apoteker dan profesional kesehatan lainnya) 10. Asuransi 11. Medis pengobatan & perawatan 12. Keanggotaan langganan 13. Perangko 14. Pos jasa (Royal Mail / operator berlisensi lainnya) 15. Kegiatan olahraga dan pendidikan jasmani 16. TV lisensi Di luar PPN

1. Barang dan jasa yang dijual di luar Uni Eropa 2. Barang dan jasa yang dipasok oleh pemasok tidak terdaftar 3. Wajib biaya & jasa (MOT pengujian, kemacetan dll biaya) 4. Tol untuk jembatan, terowongan dan jalan (dioperasikan oleh otoritas publik) 5. Sukarela sumbangan untuk amal Penghindaran, penggelapan dan penipuan Pemerintah Inggris kehilangan pendapatan miliaran setiap tahun karena PPN, penghindaran, penggelapan dan penipuan. Pada tahun 2006 kerugian diperkirakan antara 13bn dan 18bn, setara dengan 1 untuk setiap 6 PPN karena sebagian besar pendapatan yang hilang, sekitar 1 dari setiap 8 PPN adalah karena untuk penghindaran . Penghindaran yang ilegal, terjadi ketika perusahaan terdaftar tidak membayar ke HMRC semua PPN mereka harus membayar lebih. Ini dapat dilakukan dengan mengecilkan penjualan atau pembelian melebih-lebihkan. Penghindaran juga terjadi ketika perusahaan tidak memungut PPN atas barang dan jasa yang mereka berikan meskipun mereka secara hukum wajib. Cash on Hand oleh pedagang dapat mengindikasikan penggelapan PPN. Dalam beberapa tahun terakhir carousel fraud (juga dikenal sebagai missing trader fraud) telah meningkat. Barang perdagangan Pidana geng, seperti ponsel, di seluruh negara Uni Eropa. Mereka tidak harus membayar PPN karena impor dari Uni Eropa dibebaskan. Penipuan terjadi ketika para penjahat menjual barang dengan PPN di Inggris tapi gagal lulus PPN untuk HMRC. Barang sering dikirim berputar-putar negara Uni Eropa oleh jaringan geng kriminal, maka " carousel" nama. Menurut HMRC antara 1,1 miliar dan 1,9 miliar penerimaan pajak hilang di 2004-2005 karena carousel fraud. [31] Uni Eropa Emisi Trading Scheme telah diganggu oleh penipuan carousel fraud. Sebuah celah dalam hukum PPN - the Low Value Consignment Relief (LVCR) berarti bahwa barang yang diimpor dari luar Uni Eropa dan biaya kurang dari jumlah yang ditetapkan tidak dikenakan PPN ketika LVCR ini diperkenalkan pada tahun 1983 itu ditetapkan di sekitar 5 tapi secara bertahap naik menjadi 18. Pada bulan Maret 2011 pemerintah mengumumkan bahwa LVCR akan mengurang dari 18

sampai 15 dari 1 November 2011. LVCR telah memungkinkan pengecer online DVD dan CD untuk menghindari PPN dengan mengimpor barang dari Kepulauan Channel, yang bukan bagian dari Uni Eropa. Pengecer besar yang terlibat dalam penghindaran pajak termasuk Amazon, Asda, HMV, Play.com, Tesco, WH Smith dan Woolworths. Pajak dihindari setiap tahun karena LVCR diperkirakan 85m pada tahun 2005, 110 juta pada tahun 2008, 130m pada tahun 2010 dan 140 juta pada 2011. Pemerintah telah mengumumkan rencana untuk menutup celah tersebut. Beberapa Basic VAT Harga di toko-toko eceran

Harga yang Anda lihat diiklankan di toko-toko termasuk PPN. Tidak ada pajak akan ditambahkan ke harga ketika Anda membayar. Ini merupakan persyaratan hukum. Harga di iklan, katalog dan daftar harga

Produk diiklankan di outlet, majalah, di internet, atau ditampilkan dalam katalog, daftar harga dan literatur lainnya dapat ditujukan pada konsumen, bisnis, atau keduanya. Jika mereka hanya dimaksudkan untuk masyarakat umum, mereka akan menunjukkan harga yang termasuk PPN. Ini merupakan persyaratan hukum. Jika mereka ditujukan untuk konsumen dan bisnis, mereka biasanya akan menunjukkan harga yang inklusif PPN, tetapi juga dapat menunjukkan harga tanpa PPN. Harga termasuk PPN harus diberikan sama pentingnya, tetapi membaca dengan seksama untuk membuat benar-benar yakin Anda memahami apa harga yang akan Anda bayar. Harga hanya bertujuan bisnis biasanya ditampilkan tanpa PPN disertakan. PPN akan dikenakan biaya di atas harga yang ditampilkan. PPN pada tagihan dan kuitansi

Harga yang paling ritel pada tagihan dan kuitansi termasuk PPN - tidak ditampilkan secara terpisah. Namun, beberapa juga dapat menunjukkan unsur PPN sebagai baris

terpisah. Ini tidak berarti Anda sedang dikenakan biaya tambahan - hanya menunjukkan berapa banyak pajak sudah termasuk dalam harga. Faktur dari PPN yang terdaftar pemasok (seperti pembangun paling, atau pelukis dan dekorator) harus menunjukkan jumlah yang terpisah untuk PPN. Mereka juga harus menunjukkan sembilan digit PPN Nomor Registrasi bisnis. Ada beberapa kasus khusus seperti (lampiran): 1. Bisnis yang tidak akan membebankan PPN jika dibayar secara tunai 2. Membayar PPN atas peralatan dan kendaraan untuk orang cacat 3. Pengurangan-tingkat PPN pada mobilitas alat bantu untuk orang tua 4. Pengurangan-tingkat PPN pada energi hemat bahan 5. PPN pengembalian uang pada diri membangun rumah baru atau nonperumahan konversi 6. Membayar PPN dan kewajiban jika Anda mengimpor kendaraan pribadi 7. Membayar PPN jika Anda ekspor kendaraan pribadi 8. PPN pengembalian uang bagi pengunjung ke Inggris

PENUTUPAN
Kritik dari Sumber Para penentang PPN mengklaim PPN adalah regresif dan dibayar oleh semua

konsumen apakah mereka kaya atau miskin, tua atau muda, termiskin juga menghabiskan proporsi yang lebih tinggi dari pendapatan mereka pada PPN dari terkaya. Sebuah Kantor Nasional Statistik Laporan menunjukkan bahwa tahun 20092010 yang termiskin 20% menghabiskan 8,7% dari pendapatan kotor mereka untuk PPN sedangkan 20% terkaya hanya menghabiskan 4,0% dari penghasilan kotor mereka pada PPN. Demikian pula, 20% termiskin menghabiskan 9,7% dari pendapatan mereka untuk PPN sedangkan 20% terkaya hanya menghabiskan 5,2% dari pendapatan mereka pada PPN. Para pendukung klaim PPN PPN adalah progresif sebagai konsumen yang menghabiskan lebih membayar PPN lebih. Nilai nol makanan dan memungkinkan perusahaan untuk merebut kembali PPN masukan berarti bahwa pemerintah pada dasarnya mensubsidi industri makanan. Kritisi juga berpendapat bahwa PPN adalah pajak ganda sebagai konsumen membayar barang dan jasa dengan menggunakan pendapatan yang telah dikenakan pajak. Hal ini juga berpendapat bahwa PPN merupakan pajak tidak efisien karena pembebasan banyak. Kesimpulan Pengenaan Pajak Pertambahan Nilai (PPN) adalah pajak atas konsumsi dipungut di Inggris oleh pemerintah pusat hampir sama seperti di Indonesia, pengenaan tarif tunggal tetapi berbeda besarannya, dan syarat-syarat yang dikenakan juga hampir bersamaan. PPN merupakan pajak tidak langsung karena pajak yang dibayar kepada pemerintah oleh penjual daripada orang yang akhirnya menanggung beban ekonomi besar pajak (konsumen). Ini juga merupakan pajak regresif. Perusahaan terdaftar harus membayar ke HMRC PPN mereka telah dikenakan pada barang atau jasa mereka (dikenal sebagai pajak keluaran) tetapi mereka dapat mengimbangi dengan PPN mereka telah dikeluarkan atas barang atau jasa yang mereka telah membeli (dikenal sebagai pajak masukan). PPN dikenakan pada barang dan jasa yang

disediakan oleh perusahaan terdaftar di Inggris dan beberapa barang dan jasa diimpor dari luar Uni Eropa. Ada peraturan yang kompleks untuk barang dan jasa yang diimpor dari dalam Uni Eropa. Tingkat PPN adalah tarif standar, 20% sejak 4 Januari 2011. Beberapa barang dan jasa dikenakan PPN penurunan 5% (seperti bahan bakar rumah tangga) atau 0% (seperti makanan yang paling dan pakaian anak-anak). Yang lainnya dibebaskan dari PPN atau luar sistem sama sekali

SUMBER
www.direct.gov.uk www.hmrc.gov.uk www.wikipedia.com

LAMPIRAN
Paying VAT and duty if you import a personal vehicle (Membayar PPN dan kewajiban jika Anda mengimpor kendaraan pribadi) You normally pay VAT when importing a motor vehicle into the UK. You won't have to pay if you're moving from another country to the UK on a permanent basis, or the vehicle is not new and VAT has already been paid. Importing your vehicle to the UK from outside the EU If you are importing a motor vehicle into the UK from outside the EU you must declare the vehicle to customs. Reliefs are available subject to conditions being met. Transfer of Residence To get Transfer of Residence Relief you must fill in and sign form C104A and it must be presented when the vehicle is brought into the country. You don't have to pay duty or VAT on the vehicle if you meet all these conditions:

you are moving your normal home to the UK you have had your normal home outside the EU for a continuous period of at least 12 months

you have possessed and used the vehicle for at least six months outside the EU you didn't get the vehicle under a duty/tax-free scheme

you're going to keep the vehicle for your personal use for at least 12 months after it's imported

Returned Goods Relief (re-importing a vehicle that was previously exported) You can get Returned Goods Relief for VAT and duty if you are re-importing a vehicle that was previously exported from the EU provided you meet all these conditions:

the vehicle was taken outside the EU by you within the past three years any VAT, duty or equivalent tax had been paid on the vehicle in the EU and was not refunded when the vehicle was taken outside the EU

the vehicle has had no alteration outside the EU other than necessary running repairs Evidence will be required to show the vehicle was exported from the EU and - to claim VAT Returned Goods Relief - evidence that you were the person that exported it. You will be required to provide this evidence when you re-import your vehicle to the UK. If you arrive with your vehicle you will be able to claim Returned Goods Relief b y driving it through the green channel. You must still have evidence of the original export of the vehicle and the evidence to show that you originally exported it to present to a Customs Officer should they require it at the port or airport. If you fail to provide evidence at the time of import, security for the full amount of VAT and duty will be required. More information is available in Notice 3 and Notice 236 available on the HM Revenue & Customs (HMRC) website.

Temporary admission If the vehicle is registered outside the EU in the name of a non-EU resident - or if the vehicle is not registered outside the EU, where it is owned by a non-EU resident and you're bringing it into the UK temporarily for your own private use, you can claim duty and VAT relief - as long as you:

are a non-EU resident don't sell, lend or hire the vehicle out anywhere in the EU re-export the vehicle from the EU within six months - this time limit can be extended if you are a student or someone undertaking an assignment of a specific duration Although you don't need to make any formal customs declaration to claim relief for the temporary importation, you can complete a notification form C110 which will help you identify for customs purposes that you are claiming relief in the event the vehicle is stopped for verification checks. If police vehicle checks are subsequently carried out, use of the C110 may also help to avoid the vehicle being unnecessarily detained. Complete the C110 in duplicate, send one copy to the address on the form and keep the other copy with the vehicle while it is used within the UK. When you take the vehicle back out of the UK, enter the date of re-export on the second copy and send it to the address on the form. Bringing your vehicle from another EU country to the UK You must pay VAT when you bring a new motor vehicle into the UK from another EU country. A motor vehicle is classed as new if it first entered into service in the past six months and has been driven less than 6,000 kilometres.

How to notify HMRC You must notify HMRC within seven calendar days of whichever is the later of:

when the vehicle arrived in the UK when you bought the vehicle You may have to pay a fine if you don't notify HMRC within seven days. You must provide the notification on form VAT 415, and you must include a copy of the final purchase invoice showing the chassis number and the price paid. If you're registered for VAT, however, you should use form VAT 414.

You should send your form to the address shown on it. Alternatively, you can hand it in to your local Driver Vehicle Licensing Agency (DVLA) office when you register your vehicle. They'll forward it to HMRC.

What you have to pay You have to pay VAT on all of these items:

the vehicle any accessories bought with the vehicle any delivery or incidental charges made by your supplier HMRC will work out how much VAT you have to pay and send you an assessment (a bill). You must pay within 30 days of the date on which the assessment was issued. If you don't pay on time, you might have to pay a fine as well as the VAT.

Second-hand vehicles and temporary visits If you're bringing in a second-hand vehicle, you don't have to pay VAT - as long as you paid VAT in another EU country when you bought it. If you normally live in another country in the EU and bring a vehicle with you on a temporary visit to the UK, you don't need to notify HMRC, or pay any VAT.

Paying VAT on equipment and vehicles for disabled people

(Membayar PPN atas peralatan dan kendaraan untuk orang cacat)

You normally pay VAT when importing a motor vehicle into the UK. You won't have to pay if you're moving from another country to the UK on a permanent basis, or the vehicle is not new and VAT has already been paid. Importing your vehicle to the UK from outside the EU

If you are importing a motor vehicle into the UK from outside the EU you must declare the vehicle to customs. Reliefs are available subject to conditions being met.

Transfer of Residence To get Transfer of Residence Relief you must fill in and sign form C104A and it must be presented when the vehicle is brought into the country. You don't have to pay duty or VAT on the vehicle if you meet all these conditions:

you are moving your normal home to the UK you have had your normal home outside the EU for a continuous period of at least 12 months

you have possessed and used the vehicle for at least six months outside the EU you didn't get the vehicle under a duty/tax-free scheme you're going to keep the vehicle for your personal use for at least 12 months after it's imported

Returned Goods Relief (re-importing a vehicle that was previously exported) You can get Returned Goods Relief for VAT and duty if you are re-importing a vehicle that was previously exported from the EU provided you meet all these conditions:

the vehicle was taken outside the EU by you within the past three years any VAT, duty or equivalent tax had been paid on the vehicle in the EU and was not refunded when the vehicle was taken outside the EU

the vehicle has had no alteration outside the EU other than necessary running repairs Evidence will be required to show the vehicle was exported from the EU and - to claim VAT Returned Goods Relief - evidence that you were the person that exported

it. You will be required to provide this evidence when you re-import your vehicle to the UK. If you arrive with your vehicle you will be able to claim Returned Goods Relief b y driving it through the green channel. You must still have evidence of the original export of the vehicle and the evidence to show that you originally exported it to present to a Customs Officer should they require it at the port or airport. If you fail to provide evidence at the time of import, security for the full amount of VAT and duty will be required. More information is available in Notice 3 and Notice 236 available on the HM Revenue & Customs (HMRC) website.

Temporary admission If the vehicle is registered outside the EU in the name of a non-EU resident - or if the vehicle is not registered outside the EU, where it is owned by a non-EU resident and you're bringing it into the UK temporarily for your own private use, you can claim duty and VAT relief - as long as you:

are a non-EU resident don't sell, lend or hire the vehicle out anywhere in the EU re-export the vehicle from the EU within six months - this time limit can be extended if you are a student or someone undertaking an assignment of a specific duration Although you don't need to make any formal customs declaration to claim relief for the temporary importation, you can complete a notification form C110 which will help you identify for customs purposes that you are claiming relief in the event the vehicle is stopped for verification checks. If police vehicle checks are subsequently carried out, use of the C110 may also help to avoid the vehicle being unnecessarily detained. Complete the C110 in duplicate, send one copy to the address on the form and keep the other copy with the vehicle while it is used within the UK. When you take the

vehicle back out of the UK, enter the date of re-export on the second copy and send it to the address on the form. Bringing your vehicle from another EU country to the UK You must pay VAT when you bring a new motor vehicle into the UK from another EU country. A motor vehicle is classed as new if it first entered into service in the past six months and has been driven less than 6,000 kilometres.

How to notify HMRC You must notify HMRC within seven calendar days of whichever is the later of:

when the vehicle arrived in the UK when you bought the vehicle You may have to pay a fine if you don't notify HMRC within seven days. You must provide the notification on form VAT 415, and you must include a copy of the final purchase invoice showing the chassis number and the price paid. If you're registered for VAT, however, you should use form VAT 414. You should send your form to the address shown on it. Alternatively, you can hand it in to your local Driver Vehicle Licensing Agency (DVLA) office when you register your vehicle. They'll forward it to HMRC.

What you have to pay You have to pay VAT on all of these items:

the vehicle any accessories bought with the vehicle any delivery or incidental charges made by your supplier HMRC will work out how much VAT you have to pay and send you an assessment (a bill). You must pay within 30 days of the date on which the assessment was issued.

If you don't pay on time, you might have to pay a fine as well as the VAT.

Second-hand vehicles and temporary visits If you're bringing in a second-hand vehicle, you don't have to pay VAT - as long as you paid VAT in another EU country when you bought it. If you normally live in another country in the EU and bring a vehicle with you on a temporary visit to the UK, you don't need to notify HMRC, or pay any VAT.

VAT refunds on self-build new homes or non-residential conversions

If you are building a new home or converting a building into a place to live, you might be able to reclaim the VAT you have paid on some of the building materials and conversion services you use. This applies whether you do the work yourself or have it done for you. Projects the VAT refund scheme applies to When budgeting for your project, read this article carefully. Your project might not qualify at all, or you might not be able to reclaim VAT on everything. In any case, some supplies or services by builders might already be zero-rated (already VAT-free) or at a reduced rate of 5 per cent, so you might not get the savings you are expecting.

Construction of a new dwelling This refund scheme applies to the construction of a new dwelling - a place where someone is intending to live. It also applies to the conversion of a non-residential building into a dwelling. The works must be carried out in the UK - including the Isle of Man, but not the Channel Islands. The building must not be intended to be used for business purposes. There are strict definitions for what 'construction of a new dwelling' means. In particular, it has to be self-contained accommodation - a 'granny annex' would not be eligible for relief.

Finishing a building You can still make a claim if you add to or finish a partly completed new building. This could be, for example, where you buy a shell from a developer and fit it out, or have it fitted out by a builder. You cant, however, claim for any extra work you do on a completed building bought from a builder or developer - such as adding a conservatory, patio, doubleglazing, tiling, or a garage.

Conversions Where the building is a conversion, it must be of a non-residential building. That means a building that has either never been lived in, or hasn't been lived in for the last ten years - not even on an occasional basis as a second home. Illegal occupation by squatters doesn't count, however, and you are allowed to live in the property while the work's being done, as long you move in after the work has started. There are strict definitions for what constitutes a suitable residential conversion.

Communal buildings and charity buildings Although the scheme doesn't apply to a building that's going to be used for business purposes, it may apply to the construction of a communal residential building - such as a new care home - or a charity building. Who can use the scheme? Anyone who buys eligible goods for a project that qualifies for this relief may make a claim. It doesn't matter who actually does the work - you can use builders to do some or all of it for you.

Who can't claim? You can't claim a VAT refund on your DIY building work if you are using the building for business purposes. So you can't claim, for example, if you:

are a speculative developer

are a landlord run a bed and breakfast business run a fee-paying care home are a membership club or an association run a fee-paying school If you work from home - using one room as an office - then you can still make a claim. Goods and services can you reclaim VAT on Goods You can only claim for building materials. HM Revenue & Customs (HMRC) uses a strict definition for building materials. Building materials are incorporated into the building or conversion itself, or into the site, which means that you can't remove them without using tools and damaging the building and/or the goods themselves. However, there are a number of exceptions. Items such as fitted furniture, some electrical and gas appliances, and carpets or garden ornaments do not count as building materials.

Purchases abroad You can claim back the VAT paid on building materials bought in any member state of the EU (European Union). For the purposes of your claim, you should convert the amount of VAT you have been charged to sterling. You can also claim back the VAT paid on importing building materials into the EU. When making your claim you must provide evidence of the VAT paid, together with the originals of any shipping or transit documents showing the importation of the goods from abroad.

Services If you are constructing a new building, then your builder's services should be zerorated anyway. You won't pay any VAT on their bill.

If you are converting a non-residential building into a home, you can reclaim the VAT charged by your builder. For conversions, a builder can sometimes charge you a reduced rate instead of the standard rate of VAT. You can't reclaim VAT paid on any professional or supervisory services, like work carried out for you by architects or surveyors, or any other fees for management, consultancy, design and planning. Similarly, you can't reclaim VAT paid on services such as the hire of plant, tools and equipment.

Reduced-rate VAT on mobility aids for older people

If you're over 60, then you might pay a lower rate of VAT on mobility aids installed in your home. There are conditions and only certain types of mobility aid are covered. Find out if you qualify and how to get the reduced rate. Who can get reduced rate VAT on mobility aids The reduced rate of VAT (currently 5 per cent) applies to the supply and installation of certain types of mobility aid. Not all mobility aids are covered, so check the section below. To qualify for the reduced rate of VAT:

you need to be over 60 at the time when the supply and installation takes place the aid must be installed in your own home or a home shared with friends and relatives - a residential care home doesnt qualify You dont have to order and pay for the supply and installation yourself, it can be provided by someone else. For example, a friend, charity, local authority or housing association. What kind of mobility aids are covered? You'll pay a reduced rate of VAT on the supply and installation of:

grab rails ramps

stair lifts bath lifts built-in shower seats or showers containing built-in shower seats walk-in baths with sealable doors You won't get the reduced rate if you repair or replace the goods after they have been installed. You also won't get the reduced rate on general adaptations to your home, such as widening passageways or building extensions. However, if you have a long-term illness or youre disabled, you wont have to pay VAT on certain goods and services that you buy or bring into the UK. Some building work that you have done can also be free of VAT. How to get the reduced rate Your supplier should know about the reduced rate and apply it automatically, but you will need to show that you qualify. You should give them a written declaration like the one below. Your supplier might have their own form for you to complete. This declaration must be separate from any invoice, order or other paperwork.

Declaration: Mobility aids for older people I (full of (the address where th e ........................................................................... name) ......................................................................... installation is taking place)

declare that I am aged 60 or over and that this supply and installation qualifies for the reduced rate of VAT in accordance with The Value Added Tax (Reduced Rate) Order Signature.............................................. Date....................................... If you can't physically complete and sign this yourself, then a declaration by a relative, partner or other responsible person is acceptable. 2007.

Reduced-rate VAT on energy-saving materials

When you have certain energy saving materials and equipment installed in your house, you may be charged a lower rate of VAT than normal. This article gives you an idea of the kind of work that is charged at the lower rate. What qualifies for the lower rates of VAT? Your building contractor will know what work attracts the reduced rate and will charge you at the correct rate, currently 5 per cent. You will not get the lower rate if you do the work yourself. If the materials and equipment go into a new house at the time of construction, you dont pay any VAT at all. Installation of any of the following qualifies for the lower rate of VAT:

controls for central heating and hot water systems draught insulation - for example, around windows and doors insulation on walls, floors, ceilings, lofts, etc solar panels wind turbines water turbines ground-source heat pumps air-source heat pumps micro combined heat and power units wood-fuelled boilers You can only get these lower rates if the energy saving materials are actually installed, and the work is done on your home. You'll be charged the lower rate on the installation work itself as well as the materials. You'll also get the lower rate on any necessary extra work that needs to be done as part of the installation - this doesn't apply if you're having them installed as part of a

larger project such as building a new roof or an extension - or installing a central heating system. The reduced rate of VAT can also apply to grant-funded repairs and replacements of this kind of equipment, even if the original system was not grant-funded. What doesn't qualify for the lower rate of VAT? You can't get the lower rate of VAT on the following:

energy efficient boilers secondary or double glazing low emission glass energy efficient fridge freezers energy saving materials and equipment that you have bought but not had installed However, if you get a grant towards the cost of installing any of these items, you might get the lower rate of VAT on the cost of the installation. Grants for energy saving equipment If you get a grant towards the installation of qualifying energy saving equipment, and it's being installed in your main or only home, you'll pay a lower rate of VAT. The lower rate applies where the objective of the grant scheme is to fund the installation of energy efficient measures in the homes of those on a low income. Information published about the scheme might make it clear if this is the case. If you're 60 or older, you'll get the lower rate on the installation, maintenance or repair of a central heating system, and a renewable source heating system. If you get one of the following benefits, you'll get the lower rate on the installation of heating appliances such as specific types of immersion heaters, boilers, storage heaters, gas heaters and radiators:

Child Tax Credit - other than the family element Council Tax Benefit

Disability Living Allowance disablement pension Housing Benefit income-based Jobseeker's Allowance Income Support War Disablement Pension Working Tax Credit

VAT refunds for visitors to the UK

If you are visiting the UK, you can sometimes get a VAT refund on your purchases using the VAT Retail Export Scheme (also known as Tax Free Shopping). Not all shops offer this service - you apply to use the scheme when you buy the goods and claim your refund when you leave the UK. Find out when and how you can apply for a VAT refund. VAT refunds for international travellers leaving the UK In the United Kingdom, Value Added Tax (VAT) is charged on many goods and services. Tax Free Shopping allows travellers leaving the European Union (EU) to get a VAT refund on goods they buy here when they take them home with them. It cannot be used for services.

If you live outside the EU If you are an overseas visitor, to qualify for a VAT refund you must:

live outside the EU (European Union) leave the UK for a destination outside the EU with the goods you have bought by the end of the third month after the month when you bought them

show customs officials the goods, your receipts for them and a completed VAT refund document when you leave the EU

If you live in the EU If you live in the EU, you might get a VAT refund if you are planning to leave the EU for at least 12 months. You must:

leave the UK for a destination outside the EU - with the goods you have bought by the end of the third month after the month when you bought them

stay outside the EU for at least 12 months show customs officials the goods, your receipts for them and a completed VAT refund document when you leave the EU

If you live outside the EU and are studying or working in the UK If you're studying or working in the UK, you might get a VAT refund if you're planning You must:

to

leave

the

EU

for

at

least

12

months.

leave the UK for a destination outside the EU - with the goods you have bought by the end of the third month after the month when you bought them

stay outside the EU for at least 12 months show customs officials the goods, your receipts for them and a completed VAT refund document when you leave the EU In all cases, you must be able to prove that you belong to one of the categories above by showing the customs official your passport, visa or other documents.

Goods you can claim refunds for You can get VAT refunds for anything on which you pay VAT in the UK apart from the following:

new or used cars

a boat you plan to sail outside the EU goods worth more than 600 exported for business purposes goods to be exported as freight goods that need an export licence - except antiques unmounted gemstones bullion over 125g, 2.75 troy ounces or ten Tolas for example, a precious metal like gold

mail order goods, including internet sales goods used or partly used in the EU for example, perfume service charges, such as hotel expenses

Motor vehicles There are special VAT rules when you import or export a car for personal use. How to get your VAT refund When you purchase the goods First, you need to choose a shop that operates the VAT Retail Export Scheme. Look for a Tax Free Shopping sign. It's a voluntary scheme and not all shops operate it, so you need to check before you buy anything. To get your VAT refund, you need one of the following documents from the shop:

a VAT 407 form a shop or refund company's own version of form VAT 407 a VAT Retail Export Scheme sales invoice You need to fill in the form when you make your purchases, in front of the retailer. The retailer will ask to see evidence that you are eligible to use the scheme, such as your passport. You also need to agree with the retailer how your refund will be paid. Some retailers will pay you the refund directly, others will operate through a refund company, and

some will have an arrangement with a refund booth at the point where you leave the UK. You might not get all the VAT back as the retailer and/or the refund company might charge you for handling your form. If they do, this will be deducted from your refund before you receive it.

When you leave the country If you're travelling out of the EU - you must show your goods and your refund form to UK customs staff at the port or airport you're leaving from. Make sure you arrive at the airport early so that you have plenty of time to deal with the customs staff before your departure. If you're travelling to another country within the EU before you finally leave the EU - then you must show your goods and refund form to customs officials in that country when you leave it. If you're leaving the EU by air and change flights in another EU country before leaving the EU - then you have two options:

if you're taking your goods as hand baggage, then you must show them to customs officials along with your refund form in the last EU country you stop in before leaving the EU

if you're checking your goods in as hold baggage, then you must show your goods and your refund form to UK customs officials before checking in If there aren't any customs officials at the port or airport, there might be a telephone you can use to ring an official. If not, there will be a clearly marked customs post box in which you can leave your refund form. Customs officials will collect it from there and if they are satisfied that all requirements have been met, they will contact the retailer to arrange your VAT refund. Once your form has been approved by customs officials, you can then obtain your refund in the way you agreed with the retailer when you made the purchase. You will use one of these methods:

post the form back to the retailer to arrange payment of the refund post the form back to a commercial refund company to arrange payment of the refund

hand your form to a refund booth to get paid immediately There may be a charge to cover the cost of handling your refund. This charge will be shown on your refund form. You must get your form checked and stamped by a customs officer in the EU: you can't have this done when you get home.