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Statutory Instruments

2019 No.73

Exiting The European Union

Value Added Tax

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

Approved by the House of Commons

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. ” .

Jeremy Quin

Paul Maynard

Two of the Lords Commissioners for Her Majesty's Treasury

Status: There are currently no known outstanding effects for the The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019.
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (2019/73)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
I1Reg. 1 not in force at made date, see reg. 1
I2Reg. 1 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I3Reg. 2 not in force at made date, see reg. 1
I4Reg. 2 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I5Reg. 3 not in force at made date, see reg. 1
I6Reg. 3 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I7Reg. 4 not in force at made date, see reg. 1
I8Reg. 4 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I9Reg. 5 not in force at made date, see reg. 1
I10Reg. 5 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I11Reg. 6 not in force at made date, see reg. 1
I12Reg. 6 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
M12018 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.
M2S.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.
M31994 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 .
Defined TermSection/ArticleIDScope of Application
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 coming into force The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 2 coming into force The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 2 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 3 coming into force The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 3 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 4 coming into force The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 4 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 5 coming into force The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 5 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 6 coming into force The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 1 Yes
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 2019 No. 73 reg. 6 coming into force The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 2020 No. 1641 reg. 2 Sch. Yes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.