Value Added Tax Act 1994

Section 8.

SCHEDULE 5 U.K. Services supplied where received

1 U.K. Transfers and assignments of copyright, patents, licences, trademarks and similar rights.

2 U.K. Advertising services.

3 U.K. Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services; data processing and provision of information (but excluding from this head any services relating to land).

4 U.K. Acceptance of any obligation to refrain from pursuing or exercising, in whole or part, any business activity or any such rights as are referred to in paragraph 1 above.

5 U.K. Banking, financial and insurance services (including reinsurance, but not including the provision of safe deposit facilities).

[F1 5A. U.K. The provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services.]

Textual Amendments

F1 Sch. 5 para. 5A inserted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004 (S.I. 2004/3149), arts. 1, 3

6 U.K. The supply of staff.

7 U.K. The letting on hire of goods other than means of transport.

[F2 7A U.K. Telecommunications services, that is to say services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including—

(a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and

(b) the provision of access to global information networks.]

Textual Amendments

F2 Sch. 5 para. 7A substituted (with application in accordance with art. 1 of the amending S.I.) by Value Added Tax (Reverse Charge) (Amendment) Order 2003 (S.I. 2003/863), art. 2(2)

[F3 7B U.K. Radio and television broadcasting services.

Textual Amendments

F3 Sch. 5 paras. 7B-7C inserted (with application in accordance with art. 1 of the amending S.I.) by Value Added Tax (Reverse Charge) (Amendment) Order 2003 (S.I. 2003/863), art. 2(3)

7C U.K. Electronically supplied services, for example—

(a) website supply, web-hosting and distance maintenance of programmes and equipment;

(b) the supply of software and the updating of software;

(c) the supply of images, text and information, and the making available of databases;

(d) the supply of music, films and games (including games of chance and gambling games);

(e) the supply of political, cultural, artistic, sporting, scientific and entertainment broadcasts (including broadcasts of events);

(f) the supply of distance teaching.

But where the supplier of a service and his customer communicate via electronic mail, this shall not of itself mean that the service performed is an electronically supplied service.]

Textual Amendments

F3 Sch. 5 paras. 7B-7C inserted (with application in accordance with art. 1 of the amending S.I.) by Value Added Tax (Reverse Charge) (Amendment) Order 2003 (S.I. 2003/863), art. 2(3)

8 U.K. The services rendered by one person to another in procuring for the other any of the services mentioned in [F4 paragraphs 1 to 7C] above.

Textual Amendments

F4 Words in Sch. 5 para. 8 substituted (with application in accordance with art. 1 of the amending S.I.) by Value Added Tax (Reverse Charge) (Amendment) Order 2003 (S.I. 2003/863), art. 2(4)

9 U.K. Any services not of a description specified in [F5 paragraphs 1 to 7 and 8] above when supplied to a recipient who is registered under this Act.

Textual Amendments

F5 Words in Sch. 5 para. 9 substituted (30.6.1997 with application as mentioned in art. 1 of the amending S.I.) by S.I. 1997/1523, arts. 1,3(4)

10 U.K. Section 8(1) shall have effect in relation to any service—

(a) which are of a description specified in paragraph 9 above; and

(b) whose place of supply is determined by an order under section 7(11) to be in the United Kingdom,

as if the recipient belonged in the United Kingdom for the purposes of section 8(1)(b).