The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2016

This Order amends article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 (S.I. 1986/939). That Order provides for relief from VAT in certain circumstances for small non-commercial consignments of goods imported into the UK from a place outside of the European Union, and article 3(2) of that Order specifies the maximum value of goods in a “small consignment”. Article 3 of this Order increases that maximum value from £34 to £39.