{
  "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994/note.json",
  "legislation": "uksi/1994/686",
  "legislation_title": "The Value Added Tax (Tax Free Shops) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st April 1994, amends Group 15A of Schedule 5 to the Value Added Tax Act 1983 (c. 55). Group 15A provides the limits of goods that may be supplied at the zero-rate in a tax free shop to a traveller making a journey to a destination in another member State of the European Community.\nThe effects of the amendments are as follows:\nFirst, the limit of the value of goods, other than alcoholic beverages, perfume and toilet water and tobacco products, that can be supplied in a tax free shop at the zero-rate, has been increased from £36 (45 ECU) to £71 (90 ECU). This amendment gives effect to Article 2 of Directive 94/4/EC (OJ No. L60, 3.3.94, p.14) which amends Article 28k of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p1): Article 28k was inserted by Article 1.22 of Council Directive 91/680/EEC (OJ No. L376, 31.12.91, p1).\nSecondly, the requirement that goods supplied at the zero-rate in a tax free shop should have no commercial character has been removed.\nThirdly, the limit on the supply at the zero-rate of either 2 litres of alcoholic beverages with an alcoholic strength of not more than 22% by volume or of 2 litres of fortified wines and sparkling wines, has been replaced by a combined limit of 2 litres of alcoholic beverages with an alcoholic strength of not more than 22% by volume, fortified wines and sparkling wines (including made-wines).\nFinally, the limit of 2 litres of still wines (other than fortified wines) has been replaced by a limit of 2 litres of still wines (including made-wines).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/686/note",
    "retrieved_at": "2026-10-29T13:37:29.228391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}