When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Version Superseded: 28/12/2005
EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
Admission to sporting events
Services supplied by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, in so far as these are not services specified in Annex B to the second Council Directive of 11 April 1967
Telecommunications services supplied by public postal services and supplies of goods incidental thereto
Services supplied by undertakers and cremation services, together with goods related thereto
Transactions carried out by blind persons or workshops for the blind provided these exemptions do not give rise to significant distortion of competition
The supply of goods and services to official bodies responsible for the construction, setting out and maintenance of cemeteries, graves and monuments commemorating war dead
Transactions of hospitals not covered by Article 13 A (1) (b)
The supply of water by public authorities
Supplies of those buildings and land described in Article 4 (3)
Passenger transport
The transport of goods such as luggage or motor vehicles accompanying passengers and the supply of services related to the transport of passengers, shall only be exempted in so far as the transport of the passengers themselves is exempt
The supply, modification, repair, maintenance, chartering and hiring of aircraft, including equipment incorporated or used therein, used by State institutions
The supply, modification, repair, maintenance, chartering and hiring of warships
[F2. . . . .]
The services of travel agents referred to in Article 26, and those of travel agents acting in the name and on account of the traveller, for journeys within the Community
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