HC Deb 07 November 1979 vol 973 c183W
Mr. Denzil Davies

asked the Chancelor of the Exchequer what is the registration level for value added tax in respect of taxable supplies made by nonresidents.

Mr. Peter Rees

The limit for registration of £10,000 a year, with the associated quarterly limits as set out in the Finance Act 1972 schedule 1—as amended—applies to all persons making taxable supplies in the United Kingdom whether resident or non-resident.