Part 1 Part 1 territoriesF1
| Albania | Finland | Latvia | Portugal (including Madeira) |
| Algeria | France (including Corsica) | Libya | Romania |
| Andorra | Germany | Liechtenstein | Russian Federation, west of the Urals |
| Austria | Gibraltar | Lithuania | San Marino |
| Azores | Greece | Luxembourg | Serbia |
| Belarus | Greenland | F2North Macedonia | Slovak Republic |
| Belgium | Guernsey | Malta | Slovenia |
| Bosnia and Herzegovina | Hungary | Moldova | Spain (including the Balearic Islands and the Canary Islands) |
| Bulgaria | Iceland | Monaco | Sweden |
| Croatia | Republic of Ireland | Montenegro | Switzerland |
| Cyprus | Isle of Man | Morocco | Tunisia |
| F3Czechia | Italy (including Sicily and Sardinia) | Netherlands | Turkey |
| Denmark (including the Faroe Islands) | Jersey | Norway (including Svalbard) | Ukraine |
| Estonia | Republic of Kosovo | Poland | Western Sahara |
Annotations
Textual amendments
- F1
Sch. 5A inserted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 5
- F2
Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(ii)(10)
- F3
Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(i)(10)