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The Value Added Tax (Tax Free Shops) Order 1995

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Statutory Instruments

1995 No. 3041

VALUE ADDED TAX

The Value Added Tax (Tax Free Shops) Order 1995

Made

28th November 1995

Laid before the House of Commons

29th November 1995

Coming into force

1st January 1996

The Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:

1.  This Order may be cited as the Value Added Tax (Tax Free Shops) Order 1995 and shall come into force on 1st January 1996.

2.  Group 14 of Schedule 8 to the Value Added Tax Act 1994 shall be amended as follows—

(a)in Item 1(a) for “£71” there shall be substituted “£75”; and

(b)in Note (1) for “£71” there shall be substituted “£75”.

Derek Conway

Simon Burns

Two of the Lords Commissionersof Her Majesty’s Treasury

28th November 1995

Explanatory Note

(This note is not part of the Order)

This Order, which comes into force on 1st January 1996, increases the value of goods, other than wines, spirits, perfume and toilet water and tobacco products, that can be supplied in a tax free shop at the zero rate to a traveller making a journey to a destination in another member State of the European Community from £71 to £75.

Article 28k of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p. 1) as inserted by Council Directive 91/680/EEC (OJ No. L376, 31.12.91, p. 1) and amended by Directive 94/4/EC (OJ No. L60, 3.3.94, p. 14) limits the value of goods, other than wines, spirits, perfume and toilet water and tobacco products, that can be supplied in a tax free shop at the zero rate to 90 ECU. From 1st January 1996 the equivalent in national currency will be £75.

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