{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987.json",
  "id": "uksi/1987/1806",
  "title": "The Value Added Tax (Tour Operators) Order 1987",
  "short_title": "Value Added Tax (Tour Operators) 1987",
  "long_title": "This Order introduces with effect from 1 April 1988 a special VAT scheme for supplies by tour operators. The vires for such a scheme under UK law lie principally in section 37A of the Value Added Tax Act 1983. The scheme is a requirement under Article 26 of the Council Directive No. 77/388/EEC. (OJ No. L145, 13.6.77, p. 1).",
  "citation": "S.I. 1987/1806",
  "type": "uksi",
  "year": "1987",
  "number": "1806",
  "version": "current",
  "date": "1987-10-14",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Supplies to which this Order applies",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Meaning of “designated travel service”",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Time of supply",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Place of supply",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "article/6",
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      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-6",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Value of a designated travel service",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-9",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/9A",
      "kind": "article",
      "number": "9A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-9A",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Tax chargeable on certain designated travel services",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Amendment of zero-rating provisions",
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      "path": "article/12",
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      "heading": "Disallowance of input tax",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Disqualification from membership of group of companies",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Option not to treat supply as designated travel service",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/note",
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      "status": null,
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    }
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      "date": "2023-11-22",
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1987/1806",
    "retrieved_at": "2026-10-29T16:19:15.900912+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."
}