Indirect tax news from the past week
9 February 2026
Finance Bill completes Committee Stage
The Public Bill Committee’s consideration of Finance (No. 2) Bill 2024-26 concluded last week. An updated version of the Finance Bill, as amended in the Committee, has been published. The amended Finance Bill will now return to the House of Commons for its remaining Commons stages (Report Stage and Third Reading). No dates for these stages have been announced yet. (Contact: Andrew Clarke)
Scottish Air Departure Tax – consultation
As announced in the Scottish Budget 2026 to 2027, air departure tax (ADT) will be introduced in Scotland on 1 April 2027. ADT is a wholly devolved tax that will replace air passenger duty (APD) in Scotland. The Scottish government has published a consultation on the implementation of ADT. The consultation seeks views on the operation and future policy direction of ADT, including a potential higher rate of ADT for private jets. The consultation also asks for input on proposals for a Highlands and Islands ADT exemption. The consultation will close on 26 March 2026. (Contact: Cameron Murgatroyd)
International update
The OECD Global Forum on VAT held its sixth meeting in January 2026, including representatives from 104 jurisdictions, international organisations, businesses, and other stakeholders. “Discussions highlighted the importance of global co-ordination on VAT to support trade and investment while safeguarding vital tax revenues.” The forum focused on emerging challenges to VAT policy and administration, including the digital economy, crypto assets, and technological innovation, including artificial intelligence. Given the importance of strengthening VAT compliance and responding to the risk of VAT fraud, participants examined the use of near real-time data collection by tax authorities, with reference to the OECD’s recently published guidance on Digital Continuous Transactional Reporting for VAT, and explored approaches to enhancing administrative co-operation. The meeting also marked the tenth anniversary of the adoption of the OECD’s International VAT/GST Guidelines.
The United Nations recently issued a new publication on VAT/GST for Developing Countries. The publication contains four guidance papers to provide “countries with essential tools for building robust, equitable tax systems that can reliably finance sustainable development priorities”. The papers cover: an overview of VAT/GST in developing countries; VAT/GST treatment of small enterprises; VAT/GST refunds; and the use of new technologies to improve compliance.
Advance tax certainty – Deloitte article
Our latest Deloitte Insights article looks at Navigating HMRC’s new Advance Tax Certainty service. The service is intended to provide major investment projects with certainty in advance as to how tax, including VAT, would apply. The empowering legislation for the service is included in Finance (No. 2) Bill 2024-26, and draft guidance was published in December 2025. It will be operational from July 2026. The article provides an overview of the new service, highlighting the service’s key features, the application process, certain limitations, and ongoing taxpayer responsibilities.
VAT case calendar
On 9 February, the Upper Tribunal is due to hear the appeal against the First-tier Tribunal decision in Boehringer Ingelheim Limited on VAT and pharma rebates.
At the CJEU, on 11 February, judgments will be delivered in Credidam on whether VAT applies to remuneration payable for copyright infringements, and in Dyrektor Krajowej Informacji Skarbowej on when a VAT invoice must be held to claim input tax.
Dbriefs webcast
On Wednesday, 11 February at 12.00, the UK Tax Update – February webcast will cover the latest UK tax developments, with updates on news in corporate, international, employment and indirect taxes.