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

^M1 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 _I1_,_I2

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 _I3_,_I4

^M2 2. The Value Added Tax (Tour Operators) Order 1987 is amended as follows.

_I5_,_I6

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 ” .

_I7_,_I8

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 _I9_,_I10

^M3 5. Group 8 of Schedule 8 (zero-rating: transport) to the Value Added Tax Act 1994 is amended as follows.

_I11_,_I12

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

in force	Provision is in force
in force*	In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
italics	Defined term
_dfn	Defined term (alternative style)
gry bckgrd	the in-force status of the provision is complex, check the footnotes

in force

Provision is in force

in force*

In force only for specified purposes (for detail about the purposes see/hover footnote)

not in force

Not in force in England (may be in force in other geographies, see footnotes)

italics

Defined term

_dfn

Defined term (alternative style)

gry bckgrd

the in-force status of the provision is complex, check the footnotes

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj
I1	Reg. 1 not in force at made date, see reg. 1
I2	Reg. 1 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I3	Reg. 2 not in force at made date, see reg. 1
I4	Reg. 2 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I5	Reg. 3 not in force at made date, see reg. 1
I6	Reg. 3 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I7	Reg. 4 not in force at made date, see reg. 1
I8	Reg. 4 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I9	Reg. 5 not in force at made date, see reg. 1
I10	Reg. 5 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I11	Reg. 6 not in force at made date, see reg. 1
I12	Reg. 6 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
M1	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.
M2	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.
M3	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 .

2019 No.73

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

Citation and commencement I1,I2

Amendment of the Value Added Tax (Tour Operators) Order 1987 I3,I4

I5,I6

I7,I8

Amendment of the Value Added Tax Act 1994 I9,I10

I11,I12

Status of changes to instrument text