Article 6 Reduced fees for export certification services
Subject to paragraph (2) below, there shall be paid to the Commissioners or any body authorised by them in respect of any service in place of any basic fee or alternative fee set out in Part I of Schedule 2, a reduced fee where the Commissioners or that body are satisfied that–
the applicant is not a taxable person for the purposes of the Value Added Tax Act 1983f1 or if he is a taxable person, he makes no taxable supplies of forest tree plants, soil or forestry machinery for the purposes of that Act, or
the gross value of the articles exported, or sold for export, by the applicant from Great Britain and accompanied by a certificate in the previous financial year was less than £5,000.
Paragraph (1) above shall not apply in respect of services performed in any financial year the reduced fees for which would cause the total amount of the reduced fees, otherwise payable by the applicant under that paragraph, to exceed £250 in that financial year.
Annotations
Footnotes
- f1