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The Value Added Tax Regulations 1995

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Changes over time for: Section 173O

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Version Superseded: 31/12/2020

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[F1173O.(1) The nature of the goods or services in respect of which repayment of VAT under this Part is claimed must be described by reference to—U.K.

(a)the harmonised numerical codes in paragraph (2) below; and

(b)where paragraph (3) below applies, the harmonised numerical codes for the goods and services concerned referred to in paragraph (4) below.

(2) The harmonised numerical codes referred to in paragraph (1) above are—

(a)code 1 in respect of fuel;

(b)code 2 in respect of hiring of means of transport;

(c)code 3 in respect of expenditure relating to means of transport (other than the goods and services referred to by codes 1 and 2);

(d)code 4 in respect of road tolls and road user charges;

(e)code 5 in respect of travel expenses, such as taxi fares and public transport fares;

(f)code 6 in respect of accommodation;

(g)code 7 in respect of food, drink and restaurant services;

(h)code 8 in respect of admissions to fairs and exhibitions;

(i)code 9 in respect of expenditures on luxuries, amusements and entertainment;

(j)code 10 in respect of other goods and services.

(3) This paragraph applies where the goods or services in respect of which repayment of VAT under this Part is claimed fall within any of the descriptions of goods or services represented by such of the harmonised numerical codes contained in the annex to Commission Regulation (EC) No 1174/2009 as listed in paragraph (4) below.

(4) The harmonised numerical codes referred to in paragraph (3) above are codes 1.6, 2.2, 2.4, 2.5.1, 2.5.2, 2.6.1, 2.6.2, 2.7, 2.9.1, 2.9.2, 3.2.1, 3.2.2, 3.2.3, 3.4.1, 3.4.2, 3.5.1, 3.5.2, 3.6.1, 3.6.2, 3.7.1, 3.7.2, 3.8.1, 3.8.2, 3.9, 3.10, 3.12, 5.1, 5.2, 5.3.1, 5.3.2, 6.1, 6.2, 6.4.1, 6.4.2, 6.6, 7.1.1, 7.1.2, 7.2.1, 7.2.2, 7.4, 8.1, 8.2, 9.1, 9.2, 9.3.1, 9.3.2, 9.4, 9.5, 9.6, 9.7, 10,1, 10.2, 10.3, 10.4.1, 10.4.2, 10.4.3, 10.5.1, 10.5.2, 10.5.3, 10.6, 10.7, 10.8, 10.9.1, 10.9.2, 10.9.3, 10.9.4, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16.1, 10.16.2, 10.16.3, 10.16.4, 10.17.1 and 10.17.2.

(5) Goods or services which fall within harmonised numerical code 10 in paragraph (2)(j) above but which do not fall within any of the harmonised numerical codes specified in paragraph (4) above must be expressly described in addition to their description by reference to harmonised code 10.]

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