The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 No. 1495

PART 6 U.K. Revocation of retained direct EU legislation concerning simplification measures for VAT on fuel and hiring or leasing a car where car is not used entirely for business purposes

Interpretation U.K.

24.  In Part 6 “ the EU legislation” means—

(a) Council Implementing Decision (EU) 2018/1918 authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax M1 ; and

(b) Council Implementing Decision (EU) 2019/2230 of 19 December 2019 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax M2 .

Commencement Information

I1 Reg. 24 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 EUDN 2018/1918; the Decision is a simplification measure to provide, on a flat rate basis, for the proportion of value added tax recoverable for expenditure on fuel used for private purposes in business cars.

M2 EUDN 2019/2230; the Decision is a simplification measure to restrict to 50% the right of taxable persons to deduct value added tax charged on the cost of hiring or leasing a car where the car is not used entirely for business purposes.

25.  The EU legislation ceases to have effect.

Commencement Information

I2 Reg. 25 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.