Article 17 Hire of means of transport

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

art.17 amended by Value Added Tax (Place of Supply of Services) 1997 art.3
art.17 substituted by Value Added Tax (Place of Supply of Services) 1998 art.3
art 17 am (heading subst) by Value Added Tax (Place of Supply of Services) 2003 arts 2, 4
art 17 am by Value Added Tax (Place of Supply of Services) 2003 arts 2, 5

Where a supply of services consists of the letting on hire of any means of transport and those services would be treated, apart from this article, as supplied in the United Kingdom, they shall not be treated as supplied in the United Kingdom if the effective use and enjoyment of the means of transport during the period of hire takes place outside the member States.