Certain appeals cannot be entertained unless the taxpayer has paid the VAT in accordance with the assessment under appeal or they are satisfied that the appellant would suffer ‘hardship’ by making such a payment (VATA 1994, s. 84(3) as substituted from 1 April 2009; r. 22 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273 (L. 1)) (¶61-585).

An application to the tribunal to consider waiving the requirement to pay or deposit VAT is subject to the same time limit as the appeal. Application may be submitted with the Notice of Appeal.

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