Statutory Instruments
2016 No. 1199
Value Added Tax
The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2016
Made
9th December 2016
Laid before the House of Commons
9th December 2016
Coming into force
1st January 2017
The Treasury make 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 2016 and comes into force on 1st January 2017.
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 “£34” substitute “£39”.
Andrew Griffiths
Guto Bebb
Two of the Lords Commissioners for Her Majesty’s Treasury
9th December 2016
OJ No L 286, 17.10.2006, p15.
S.I. 1986/939 . The amount in article 3(2) was last amended by S.I.2015/2015 ; there are other amending instruments which are not relevant.