diff --git a/cardano-api/cardano-api.cabal b/cardano-api/cardano-api.cabal
index c97be6e6ff..89c4ad7e01 100644
--- a/cardano-api/cardano-api.cabal
+++ b/cardano-api/cardano-api.cabal
@@ -94,6 +94,7 @@ library
     Cardano.Api.Ledger.Lens
     Cardano.Api.Network
     Cardano.Api.Shelley
+    Cardano.Api.Tx.UTxO
 
   build-depends:
     FailT,
@@ -244,6 +245,7 @@ library
     Cardano.Api.Internal.StakePoolMetadata
     Cardano.Api.Internal.Tx.Body
     Cardano.Api.Internal.Tx.Compatible
+    Cardano.Api.Internal.Tx.UTxO
     Cardano.Api.Internal.TxIn
     Cardano.Api.Internal.TxMetadata
     Cardano.Api.Internal.Utils
diff --git a/cardano-api/src/Cardano/Api.hs b/cardano-api/src/Cardano/Api.hs
index f141620f6b..fa8b1e64b0 100644
--- a/cardano-api/src/Cardano/Api.hs
+++ b/cardano-api/src/Cardano/Api.hs
@@ -1142,6 +1142,7 @@ import           Cardano.Api.Internal.SerialiseUsing
 import           Cardano.Api.Internal.StakePoolMetadata
 import           Cardano.Api.Internal.Tx.Body
 import           Cardano.Api.Internal.Tx.Sign
+import           Cardano.Api.Internal.Tx.UTxO
 import           Cardano.Api.Internal.TxMetadata
 import           Cardano.Api.Internal.Utils
 import           Cardano.Api.Internal.Value
diff --git a/cardano-api/src/Cardano/Api/Internal/Convenience/Construction.hs b/cardano-api/src/Cardano/Api/Internal/Convenience/Construction.hs
index 7bf1cb3841..6d408ce464 100644
--- a/cardano-api/src/Cardano/Api/Internal/Convenience/Construction.hs
+++ b/cardano-api/src/Cardano/Api/Internal/Convenience/Construction.hs
@@ -22,6 +22,7 @@ import           Cardano.Api.Internal.ProtocolParameters
 import           Cardano.Api.Internal.Query
 import           Cardano.Api.Internal.Tx.Body
 import           Cardano.Api.Internal.Tx.Sign
+import           Cardano.Api.Internal.Tx.UTxO (UTxO (..))
 import           Cardano.Api.Internal.Utils
 
 import qualified Cardano.Ledger.Api as L
diff --git a/cardano-api/src/Cardano/Api/Internal/Convenience/Query.hs b/cardano-api/src/Cardano/Api/Internal/Convenience/Query.hs
index dee4e6f0dc..9d4230d7c9 100644
--- a/cardano-api/src/Cardano/Api/Internal/Convenience/Query.hs
+++ b/cardano-api/src/Cardano/Api/Internal/Convenience/Query.hs
@@ -35,6 +35,7 @@ import           Cardano.Api.Internal.ProtocolParameters
 import           Cardano.Api.Internal.Query
 import           Cardano.Api.Internal.Query.Expr
 import           Cardano.Api.Internal.Tx.Body
+import           Cardano.Api.Internal.Tx.UTxO
 import           Cardano.Api.Internal.Utils
 
 import qualified Cardano.Ledger.Api as L
diff --git a/cardano-api/src/Cardano/Api/Internal/Fees.hs b/cardano-api/src/Cardano/Api/Internal/Fees.hs
index d562ff2b5f..d80a2bcb89 100644
--- a/cardano-api/src/Cardano/Api/Internal/Fees.hs
+++ b/cardano-api/src/Cardano/Api/Internal/Fees.hs
@@ -67,6 +67,7 @@ import           Cardano.Api.Internal.Query
 import           Cardano.Api.Internal.Script
 import           Cardano.Api.Internal.Tx.Body
 import           Cardano.Api.Internal.Tx.Sign
+import           Cardano.Api.Internal.Tx.UTxO
 import           Cardano.Api.Internal.Value
 import qualified Cardano.Api.Ledger.Lens as A
 
diff --git a/cardano-api/src/Cardano/Api/Internal/Plutus.hs b/cardano-api/src/Cardano/Api/Internal/Plutus.hs
index e6bb3c6d12..0a4ffddf7c 100644
--- a/cardano-api/src/Cardano/Api/Internal/Plutus.hs
+++ b/cardano-api/src/Cardano/Api/Internal/Plutus.hs
@@ -14,12 +14,13 @@ import           Cardano.Api.Internal.Eon.AlonzoEraOnwards (AlonzoEraOnwards (..
 import           Cardano.Api.Internal.Eon.Convert (convert)
 import           Cardano.Api.Internal.Eon.ShelleyBasedEra (ShelleyLedgerEra)
 import           Cardano.Api.Internal.Pretty (Pretty (pretty), docToText)
-import           Cardano.Api.Internal.Query (UTxO, toLedgerUTxO)
+import           Cardano.Api.Internal.Query (toLedgerUTxO)
 import qualified Cardano.Api.Internal.ReexposeLedger as L
 import           Cardano.Api.Internal.Script (ScriptHash, fromShelleyScriptHash)
 import qualified Cardano.Api.Internal.Script as Api
 import           Cardano.Api.Internal.Tx.Body (ScriptWitnessIndex (..), toScriptIndex)
 import           Cardano.Api.Internal.Tx.Sign (Tx (..))
+import           Cardano.Api.Internal.Tx.UTxO (UTxO)
 
 import qualified Cardano.Ledger.Alonzo.Scripts as L
 import qualified Cardano.Ledger.Alonzo.UTxO as Alonzo
diff --git a/cardano-api/src/Cardano/Api/Internal/Query.hs b/cardano-api/src/Cardano/Api/Internal/Query.hs
index 93bcab08a1..86d235d904 100644
--- a/cardano-api/src/Cardano/Api/Internal/Query.hs
+++ b/cardano-api/src/Cardano/Api/Internal/Query.hs
@@ -22,7 +22,6 @@ module Cardano.Api.Internal.Query
   , QueryInEra (..)
   , QueryInShelleyBasedEra (..)
   , QueryUTxOFilter (..)
-  , UTxO (..)
   , UTxOInAnyEra (..)
 
     -- * Internal conversion functions
@@ -80,6 +79,7 @@ import           Cardano.Api.Internal.ProtocolParameters
 import           Cardano.Api.Internal.Query.Types
 import qualified Cardano.Api.Internal.ReexposeLedger as Ledger
 import           Cardano.Api.Internal.Tx.Body
+import           Cardano.Api.Internal.Tx.UTxO
 
 import qualified Cardano.Chain.Update.Validation.Interface as Byron.Update
 import qualified Cardano.Ledger.Api as L
@@ -117,10 +117,6 @@ import           Ouroboros.Network.PeerSelection.LedgerPeers.Type (LedgerPeerSna
 import           Ouroboros.Network.Protocol.LocalStateQuery.Client (Some (..))
 
 import           Control.Monad.Trans.Except
-import           Data.Aeson (FromJSON (..), ToJSON (..), withObject)
-import qualified Data.Aeson as Aeson
-import qualified Data.Aeson.KeyMap as KeyMap
-import           Data.Aeson.Types (Parser)
 import           Data.Bifunctor (bimap, first)
 import qualified Data.ByteString.Lazy as LBS
 import           Data.Either.Combinators (rightToMaybe)
@@ -374,9 +370,6 @@ instance NodeToClientVersionOf QueryUTxOFilter where
 newtype ByronUpdateState = ByronUpdateState Byron.Update.State
   deriving Show
 
-newtype UTxO era = UTxO {unUTxO :: Map TxIn (TxOut CtxUTxO era)}
-  deriving (Eq, Show)
-
 data UTxOInAnyEra where
   UTxOInAnyEra
     :: CardanoEra era
@@ -385,25 +378,6 @@ data UTxOInAnyEra where
 
 deriving instance Show UTxOInAnyEra
 
-instance IsCardanoEra era => ToJSON (UTxO era) where
-  toJSON (UTxO m) = toJSON m
-  toEncoding (UTxO m) = toEncoding m
-
-instance
-  (IsShelleyBasedEra era, FromJSON (TxOut CtxUTxO era))
-  => FromJSON (UTxO era)
-  where
-  parseJSON = withObject "UTxO" $ \hm -> do
-    let l = toList $ KeyMap.toHashMapText hm
-    res <- mapM toTxIn l
-    pure . UTxO $ fromList res
-   where
-    toTxIn :: (Text, Aeson.Value) -> Parser (TxIn, TxOut CtxUTxO era)
-    toTxIn (txinText, txOutVal) = do
-      (,)
-        <$> parseJSON (Aeson.String txinText)
-        <*> parseJSON txOutVal
-
 newtype SerialisedDebugLedgerState era
   = SerialisedDebugLedgerState (Serialised (Shelley.NewEpochState (ShelleyLedgerEra era)))
 
diff --git a/cardano-api/src/Cardano/Api/Internal/Query/Expr.hs b/cardano-api/src/Cardano/Api/Internal/Query/Expr.hs
index a7278d46fb..1fb6011523 100644
--- a/cardano-api/src/Cardano/Api/Internal/Query/Expr.hs
+++ b/cardano-api/src/Cardano/Api/Internal/Query/Expr.hs
@@ -58,6 +58,7 @@ import           Cardano.Api.Internal.NetworkId
 import           Cardano.Api.Internal.ProtocolParameters
 import           Cardano.Api.Internal.Query
 import qualified Cardano.Api.Internal.ReexposeLedger as Ledger
+import           Cardano.Api.Internal.Tx.UTxO
 
 import qualified Cardano.Ledger.Api as L
 import qualified Cardano.Ledger.Api.State.Query as L
diff --git a/cardano-api/src/Cardano/Api/Internal/Tx/UTxO.hs b/cardano-api/src/Cardano/Api/Internal/Tx/UTxO.hs
new file mode 100644
index 0000000000..319c3900d0
--- /dev/null
+++ b/cardano-api/src/Cardano/Api/Internal/Tx/UTxO.hs
@@ -0,0 +1,79 @@
+{-# LANGUAGE DerivingStrategies #-}
+{-# LANGUAGE FlexibleContexts #-}
+{-# LANGUAGE GeneralizedNewtypeDeriving #-}
+{-# LANGUAGE ScopedTypeVariables #-}
+{-# LANGUAGE UndecidableInstances #-}
+
+module Cardano.Api.Internal.Tx.UTxO where
+
+import           Cardano.Api.Internal.Eon.ShelleyBasedEra (IsShelleyBasedEra)
+import           Cardano.Api.Internal.Eras.Core (IsCardanoEra)
+import           Cardano.Api.Internal.Tx.Body (CtxUTxO, TxOut (..))
+import           Cardano.Api.Internal.TxIn (TxIn (..))
+
+import           Cardano.Ledger.Babbage ()
+
+import           Data.Aeson (FromJSON (..), ToJSON (..))
+import qualified Data.Aeson as Aeson
+import qualified Data.Aeson.KeyMap as KeyMap
+import           Data.Aeson.Types (Parser)
+import           Data.Map (Map)
+import qualified Data.Map as Map
+import           Data.Set (Set)
+import           Data.Text (Text)
+import           GHC.Exts (IsList (..))
+
+newtype UTxO era = UTxO {unUTxO :: Map TxIn (TxOut CtxUTxO era)}
+  deriving stock (Eq, Show)
+  deriving newtype (Semigroup, Monoid, IsList)
+
+instance IsCardanoEra era => ToJSON (UTxO era) where
+  toJSON (UTxO m) = toJSON m
+  toEncoding (UTxO m) = toEncoding m
+
+instance
+  IsShelleyBasedEra era
+  => FromJSON (UTxO era)
+  where
+  parseJSON = Aeson.withObject "UTxO" $ \hm -> do
+    let l = toList $ KeyMap.toHashMapText hm
+    res <- mapM toTxIn l
+    pure . UTxO $ Map.fromList res
+   where
+    toTxIn :: (Text, Aeson.Value) -> Parser (TxIn, TxOut CtxUTxO era)
+    toTxIn (txinText, txOutVal) = do
+      (,)
+        <$> parseJSON (Aeson.String txinText)
+        <*> parseJSON txOutVal
+
+-- | Infix version of `difference`.
+(\\) :: UTxO era -> UTxO era -> UTxO era
+a \\ b = difference a b
+
+-- | Create an empty `UTxO`.
+empty :: UTxO era
+empty = UTxO Map.empty
+
+-- | Create a `UTxO` from a single unspent transaction output.
+singleton :: TxIn -> TxOut CtxUTxO era -> UTxO era
+singleton i o = UTxO $ Map.singleton i o
+
+-- | Find a 'TxOut' for a given 'TxIn'.
+lookup :: TxIn -> UTxO era -> Maybe (TxOut CtxUTxO era)
+lookup k = Map.lookup k . unUTxO
+
+-- | Filter all `TxOut` that satisfy the predicate.
+filter :: (TxOut CtxUTxO era -> Bool) -> UTxO era -> UTxO era
+filter fn = UTxO . Map.filter fn . unUTxO
+
+-- | Filter all UTxO to only include 'out's satisfying given predicate.
+filterWithKey :: (TxIn -> TxOut CtxUTxO era -> Bool) -> UTxO era -> UTxO era
+filterWithKey fn = UTxO . Map.filterWithKey fn . unUTxO
+
+-- | Get the 'UTxO domain input's set
+inputSet :: UTxO (TxOut CtxUTxO era) -> Set TxIn
+inputSet = Map.keysSet . unUTxO
+
+-- | Remove the right hand side from the left hand side.
+difference :: UTxO era -> UTxO era -> UTxO era
+difference a b = UTxO $ Map.difference (unUTxO a) (unUTxO b)
diff --git a/cardano-api/src/Cardano/Api/Tx/UTxO.hs b/cardano-api/src/Cardano/Api/Tx/UTxO.hs
new file mode 100644
index 0000000000..41463f68cb
--- /dev/null
+++ b/cardano-api/src/Cardano/Api/Tx/UTxO.hs
@@ -0,0 +1,13 @@
+module Cardano.Api.Tx.UTxO
+  ( UTxO.UTxO (..)
+  , UTxO.empty
+  , UTxO.singleton
+  , UTxO.lookup
+  , UTxO.filter
+  , UTxO.filterWithKey
+  , UTxO.inputSet
+  , UTxO.difference
+  )
+where
+
+import qualified Cardano.Api.Internal.Tx.UTxO as UTxO