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An important feature of the special change of rate rules is that they are optional and adoption is entirely at the discretion of the supplier. A customer cannot insist that a supplier uses the facility. In practice most suppliers whose customers are not VAT registered will use the arrangements if this results in the customer having to pay less VAT.

»Ê¹ÚÌåÓýapp change of rate rules cannot be adopted for supplies where the tax point is created by the issue of a self-billed VAT invoice (see VATTOS5225). Section 88(6) of the VAT Act 1994 (see VATTOS2280) also excludes supplies made under the special arrangements for goods sold in satisfaction of a debt.