The Value Added Tax (International Services) Order 1987

Explanatory Note

(This note is not part of the Order)

This Order revises, with effect from 1 May 1987, Items 3 and 9 of Group 9 of Schedule 5 to the Value Added Tax Act 1983, as amended. It also deletes part of Note (4) to Items 5 and 6 of the same Group.

Article 3 of the Order extends zero-rating to exhibition services performed at overseas venues.

Article 4 adds a new Note to Item 3. The new Note will have the effect of:

(a) relieving overseas conferences and meetings in the same way as exhibitions.

(b) including in the relief the letting on hire of stands and

(c) excluding from the item consultancy and other services which are of a type whose place of supply is determined by where the customer belongs.

Article 5 provides for an amendment to Note (4) which has the effect of excluding from zero-rating under Items 5 or 6 exhibition services supplied to overseas traders at United Kingdom venues.

Article 6 of the Order rectifies a technical error arising from the consolidation of VAT law in the Value Added Tax Act 1983. Item 9 of Group 9 of Schedule 5 to that Act referred to Items 1 to 3 of Group 5 of Schedule 6; it should have referred to Items 1 to 5.