Chapter GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSOR F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 8 Pt. 2 Group 12 Note (5H)(e) words omitted by Health and Social Care Act 2012 Sch. 14 para. 67(a)
Sch. 8 Pt. 2 Group 12 Note (7)(a) words repealed by Welfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 15 Note (4)(i) words substituted by Health and Social Care Act 2012 Sch. 14 para. 67(b)
Sch. 8 Pt. 2 Group 12 words repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 8 Pt. 2 Group 8 Item 12 substituted by Value Added Tax (Tour Operators) 2019 reg. 6

Item No.

The supply of goods or services to an ERIC.

NOTES

(1)

“ERIC” means a body set up as a European Research Infrastructure Consortium by a decision under Article 6(1)(a) of Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium.

(2)

Item 1 applies only where the following requirements are met—

(a)

the statutory seat of the ERIC referred to in Article 8(1) of Council Regulation (EC) No 723/2009 is located in F2the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation);

(b)

the goods or services are for the official use of the ERIC;

(c)

a certificate in writing has been given to the supplier on behalf of the ERIC that—

(i)

the requirements in paragraphs (a) and (b) are met in relation to the supply, and

(ii)

the relief is not precluded by the limitations and conditions referred to in Note (3); and

(d)

VAT would have been chargeable on the supply but for item 1.

(3)

Item 1 is subject to the limitations and conditions laid down in the agreement between the members of the ERIC referred to in Article 5(1)(d) of Council Regulation (EC) No 723/2009.

Annotations

Textual amendments

F1: Sch. 8 Pt. 2 Group 18 added (1.1.2013) by The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907), arts. 1, 3(2) (with art. 1(2))
F2: Words in Sch. 8 Pt. 2 Group 18 Note (2) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Notes on Part II

Modifications

C1: Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))