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The Value Added Tax (Lifeboats) Order 2006

S.I. 2006/1750 · Made 3 July 2006

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 3rd July 2006

Laid before the House of Commons 4th July 2006

Coming into force 1st August 2006

The Treasury make the following Order in exercise of the powers conferred by section 30(4) of the Value Added Tax Act 1994f1:

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Lifeboats) Order 2006 and comes into force on 1st August 2006.

2

In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), after paragraph (d) of item 3 of Group 8f1 (transport) insert—

“(e)

The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.”.

Signature

Frank Roy

Alan Campbell

Two of the Lords Commissioners of Her Majesty’s Treasury

3rd July 2006

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 1st August 2006, varies item 3 of Group 8 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) which makes provision for the supply of certain goods at the zero rate.

The effect of this Order is to zero-rate the supply of fuel to sea rescue charities where the fuel is for use in a lifeboat. This Order gives effect to Article 15.4(b) of Council Directive 77/388/EECf1 (“the Sixth Directive”) in so far as this relates to the supply of fuel for use in a vessel used for rescue or assistance at sea. A transposition note is available from www.hmrc.gov.uk.

A full regulatory impact assessment has not been produced for this instrument as it has negligible impact on the costs of business, charities or voluntary bodies.