Article 3 Amendment of Schedule 8 to the Value Added Tax Act 1994I1

In Part 1 of Schedule 8 to the Value Added Tax Act 1994 (zero rating: index to zero-rated supplies of goods and services) insert in the appropriate alphabetical place—

“

European Research Infrastructure Consortia

Group 18

”.

In Part 2 of that Schedule (zero rating: the Groups) at the end^f1 add—

“GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSORTIA

Item No.

1.

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 a member State;

(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.”.