Statutory Instruments
2015 No. 2015
Value Added Tax
The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2015
Made
10th December 2015
Laid before the House of Commons
11th December 2015
Coming into force
1st January 2016
The Treasury makes the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994( 1 ).
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 2 ).
Citation and commencement
1. This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2015 and comes into force on 1st January 2016.
Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986
2. The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986( 3 ) is amended as follows.
3. In article 3(2) (relief from value added tax), for “£36” substitute “£34”.
Mel Stride
George Hollingbery
Two of the Lords Commissioners for Her Majesty’s Treasury
10th December 2015
OJ No L 286, 17.10.2006, p15.
S.I. 1986/939 . The amount in article 3(2) was last amended by S.I.2012/3060 ; there are other amending instruments but none is relevant.