# The Value Added Tax (Tax Free Shops) Order 1995, Note: Explanatory note


(This note is not part of the Order)
This Order, which comes into force on 1st January 1996, increases the value of goods, other than wines, spirits, perfume and toilet water and tobacco products, that can be supplied in a tax free shop at the zero rate to a traveller making a journey to a destination in another member State of the European Community from £71 to £75.
Article 28k of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p. 1) as inserted by Council Directive 91/680/EEC (OJ No. L376, 31.12.91, p. 1) and amended by Directive 94/4/EC (OJ No. L60, 3.3.94, p. 14) limits the value of goods, other than wines, spirits, perfume and toilet water and tobacco products, that can be supplied in a tax free shop at the zero rate to 90 ECU. From 1st January 1996 the equivalent in national currency will be £75.

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Source: https://www.legislation.gov.uk/uksi/1995/3041/note (the official version)
Page: https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.