Value Added Tax Act 1994

[F1Part 3U.K.Exceptions relating to supplies not made to relevant business person

Textual Amendments

F1Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)

IntermediariesU.K.

10(1)A supply of services to which this paragraph applies is to be treated as made in the same country as the supply to which it relates.U.K.

(2)This paragraph applies to a supply to a person who is not a relevant business person consisting of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply.

Transport of goodsF2...U.K.

Textual Amendments

11(1)A supply of services to a person who is not a relevant business person consisting of the transportation of goods is to be treated as made in the country in which the transportation takes place, and (in a case where it takes place in more than one country) in proportion to the distances covered in each.U.K.

(2)For the purposes of sub-paragraph (1) transportation which takes place partly outside the territorial jurisdiction of a country is to be treated as taking place wholly in the country if—

(a)it takes place in the course of a journey between two points in the country (whether or not as part of a longer journey involving travel to or from another country), and

(b)the means of transport used does not (except in an emergency or involuntarily) stop, put in or land in another country in the course of the journey between those two points.

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3Sch. 4A para. 11(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(14) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F4...U.K.

Textual Amendments

F412U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ancillary transport servicesU.K.

13(1)A supply to a person who is not a relevant business person of ancillary transport services is to be treated as made where the services are physically performed.U.K.

(2)“Ancillary transport services” means loading, unloading handling and similar activities.

[F5Long-term hiring of means of transportU.K.

Textual Amendments

F5Sch. 4A para. 13A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 17 (with Sch. 36 para. 19)

13A(1)A supply to a person who is not a relevant business person (“the recipient”) of services consisting of the long-term hiring of a means of transport is to be treated as made in the country in which the recipient belongs.U.K.

But this is subject to sub-paragraph (2) and paragraph 3(3) and (4).

(2)A supply to a person who is not a relevant business person (“the recipient”) of services consisting of the long-term hiring of a pleasure boat which is actually put at the disposal of the recipient at the supplier's business establishment, or some other fixed establishment of the supplier, is to be treated as made in the country where the pleasure boat is actually put at the disposal of the recipient.

(3)For the purposes of this Schedule, the hiring of a means of transport is “long-term” if it is not short-term (as to the meaning of which see paragraph 3(2)).]

Valuation services etcU.K.

14U.K.A supply to a person who is not a relevant business person of services consisting of the valuation of, or carrying out of work on, goods is to be treated as made where the services are physically performed.

[F6Cultural, educational and entertainment services etcU.K.

Textual Amendments

F6Sch. 4A para. 14A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 15(4) (with Sch. 36 para. 19)

14A(1)A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the activities concerned actually take place.U.K.

(2)This paragraph applies to the provision of—

(a)services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions), and

(b)ancillary services relating to such activities, including services of organisers of such activities.]

[F7Electronically supplied, telecommunication and broadcasting services]U.K.

Textual Amendments

F7Sch. 4A para. 15 cross-heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(2)

[F815(1)A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see F9... paragraph 8).U.K.

(2)This paragraph applies to-

(a)electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),

(b)telecommunication services (as to the meaning of which see [F10paragraph 9E(2)], and

(c)radio and television broadcasting services.]

F11(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Words in Sch. 4A para. 15(2)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 4

Other services provided to recipient belonging outside [F12United Kingdom and the Isle of Man]U.K.

Textual Amendments

16(1)A supply consisting of the provision to a person (“the recipient”) who—U.K.

(a)is not a relevant business person, and

(b)belongs in a country [F13other than the United Kingdom or the Isle of Man],

of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs.

(2)This paragraph applies to—

(a)transfers and assignments of copyright, patents, licences, trademarks and similar rights,

(b)the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights within paragraph (a),

(c)advertising services,

(d)services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land,

(e)banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities,

[F14(f)the provision of access to, or transmission or distribution through—

(i)a natural gas system [F15in the United Kingdom] or any network connected to [F16a natural gas system in the United Kingdom], or

(ii)an electricity system, or

(iii)a network through which heat or cooling is supplied,

and the provision of other directly linked services,]

(g)the supply of staff, [F17and]

(h)the letting on hire of goods other than means of transport,

F18(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F20(k). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F14Sch. 4A para. 16(2)(f) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010 (S.I. 2010/3017), arts. 1(2), 2

F18Sch. 4A para. 16(2)(i) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 4(a)

F19Sch. 4A para. 16(2)(j) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 4(a)

F20Sch. 4A para. 16(2)(k) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 4(a)