Article 16 Relief for scholastic equipmentI1

United Kingdom

(1)

Without prejudice to relief afforded under any other Part of this Order and subject to the provisions of this article, a person entering the United Kingdom shall not be required to pay any duty or tax chargeable in respect of scholastic equipment imported into the United Kingdom on condition that—

(a)

he is a pupil or student normally resident in F1another country who has been accepted to attend a full-time course at a school, college or university in the United Kingdom; and

(b)

such equipment belongs to him and is intended for his personal use during the period of his studies.

(2)

For the purposes of this article, “scholastic equipment” shall mean household effects which represent the normal furnishings for the room of a pupil or student, clothing, uniforms, and articles or instruments normally used by pupils or students for the purpose of their studies, including calculators or typewriters.

(3)

The provisions of article 7 above shall not apply to relief afforded under this Part.

Annotations

Textual amendments

F1: Words in art. 16(1)(a) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Art. 16 in force at 1.1.1993, see art. 1