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Draft Legislation: VAT use and enjoyment provisions for insurance repair services

This draft legislation explains the introduction of VAT use and enjoyment provisions for insurance repair services.

Last fetched 04 May 2026 · gov.uk

Documents

The VAT (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order 2016application/pdf Explanatory memorandum to the VAT (place of supply of services: exceptions relating to supplies made to relevant business person) order 2016application/pdf

At a glance

TypePolicy paper

First published27 Jan 2016

Last updated27 Jan 2016

Organisations

HM Revenue & Customs

Topics

VAT

Source

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