The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019

Made: 17th January 2019

Laid before the House of Commons: 22nd January 2019

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 51(3)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 .

In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following provision in relation to value added tax. In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.

Citation and commencement

1

These Regulations may be cited as the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Amendment of the Value Added Tax (Tour Operators) Order 1987

2

The Value Added Tax (Tour Operators) Order 1987 is amended as follows.

3

In article 3(1), for “in a member State of the European Union in which he has established his business or has a fixed establishment” substitute “ who has a business establishment, or some other fixed establishment, in the United Kingdom ”.

4

For article 5, substitute—

(5) A designated travel service shall be treated for the purposes of the Value Added Tax Act 1994 as supplied in the United Kingdom regardless of the place where it is to be enjoyed.

Amendment of the Value Added Tax Act 1994

5

Group 8 of Schedule 8 (zero-rating: transport) to the Value Added Tax Act 1994 is amended as follows.

6

For Item 12 substitute—

(12) The supply of a designated travel service to be enjoyed outside the United Kingdom, to the extent to which the supply is so enjoyed.

Signed

Jeremy Quin — Paul Maynard — Two of the Lords Commissioners for Her Majesty's Treasury — 2019-01-17

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.

[^f00002]: S.I. 1987/1806 as amended by S.I. 1992/3125, section 100(2) of and Schedule 15 to the Value Added Tax Act 1994 (c. 23), S.I. 1995/1495, section 76 of, and paragraph 13 of Schedule 36 to, the Finance Act 2009 (c. 10), S.I. 2009/3166 and 2011/1043.

[^f00003]: 1994 c. 23. Group 8 of Schedule 8 was varied by S.I 1994/3014, 1995/653, 1995/3039, 1999/1820, 2001/753, 2002/456, 2002/1173, 2006/1750, section 22(1) of the Finance (No 3) Act 2010 (c. 33), section 1177 of, and paragraph 285(d) of Schedule 1 to, the Corporation Tax Act 2010 (c. 4) and S.I. 2011/2085.

Amendment of the Value Added Tax Act 1994

Editorial notes

[^c23751191]: 2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.

[^c23751201]: S.I. 1987/1806 as amended by S.I. 1992/3125, section 100(2) of and Schedule 15 to the Value Added Tax Act 1994 (c. 23), S.I. 1995/1495, section 76 of, and paragraph 13 of Schedule 36 to, the Finance Act 2009 (c. 10), S.I. 2009/3166 and 2011/1043.

[^c23751211]: 1994 c. 23. Group 8 of Schedule 8 was varied by S.I 1994/3014, 1995/653, 1995/3039, 1999/1820, 2001/753, 2002/456, 2002/1173, 2006/1750, section 22(1) of the Finance (No 3) Act 2010 (c. 33), section 1177 of, and paragraph 285(d) of Schedule 1 to, the Corporation Tax Act 2010 (c. 4) and S.I. 2011/2085.

[^key-805e512d13150749b58b39602613aa2a]: Reg. 1 not in force at made date, see reg. 1

[^key-fbd706833d72ba8851b064a46ce8726c]: Reg. 2 not in force at made date, see reg. 1

[^key-81d26e012a9c9bc0dfdeb7874dca6b5c]: Reg. 3 not in force at made date, see reg. 1

[^key-26b28b822a8087a802d34aaf18a86dbe]: Reg. 4 not in force at made date, see reg. 1

[^key-bab4452428ae26462c2ab52cedb0c39d]: Reg. 5 not in force at made date, see reg. 1

[^key-7dbb00f81b5c2c8711bb5cc8fc4f086c]: Reg. 6 not in force at made date, see reg. 1

[^key-7b2f0aad907c8be8e4bb797b3ef34e79]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-4af2bb9fc74758cea1b64fd4e7ab9ec2]: Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-a2d0835108b15af648972341ae5bb637]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ffe975b8654cb740b0a7e7cc0baae646]: Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-1f9b7d11ca9debb298338b2e69679b48]: Reg. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f361781842c219c6236e36f7b00f6ae9]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.