The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010

Made: 6th April 2010

Laid before the House of Commons: 7th April 2010

Coming into force: 28th April 2010

It appears to the Treasury that it is expedient to make this Order having regard to the need to comply with Council Directive 2006/79/EC[^f00002].

Citation and commencement

1

This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010 and shall come into force on 28th April 2010.

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986

2

In Article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986[^f00003], for “£36” substitute “£40”.

Signed

Dave Watts — Tony Cunningham — Two of the Lords Commissioners of Her Majesty’s Treasury — 6th April 2010

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order amends article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 to raise the value limit for goods imported from outside the European Union from £36 to £40. The amendment is made in order to comply with Council Directive 2006/79/EC, which sets the relevant limit at 45 Euro and requires national implementing provisions to apply the equivalent in national currency by reference to the exchange rate obtaining at the preceding 1 October.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 1994 c. 23.

[^f00002]: OJ No L 286, 17.10.2006, p15.

[^f00003]: S.I. 1986/939; Article 3(2) was amended by S.I. 1992/3118.