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The Value Added Tax (Repayments to Third Country Traders) Regulations 1987

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Tax which will not be repaid

7.—(1) The following tax shall not be repaid —

(a)tax charged on a supply which if made to a taxable person would be excluded from any credit under section 14 of the Act;

(b)tax charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.

(2) In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.

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