The VAT change on 4 January 2011 (for reference purposes)

For a wealth of advice and information on aspects of VAT, including essential tips for VAT planning, and how to survive the VAT inspector's visit, visit our VAT guides.

The supplementary 2.5 per cent charge became due on 4 January 2011 and should have been accounted for on the VAT return covering that date. For rights and options, the charge is triggered on the date they are exercised on or after 4 January 2011.

The charge does not apply to advance rental charges in respect of land, buildings or other assets if they are for a period of one year or less and such charges are normal commercial practice.

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