{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-3.json",
  "legislation": "uksi/1987/1806",
  "legislation_title": "The Value Added Tax (Tour Operators) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Meaning of “designated travel service”",
  "text": "(1) Subject to paragraphs (2) ... and (4) of this article, a “designated travel service” is a supply of goods or services—\n(a) acquired for the purposes of his business; and\n(b) supplied for the benefit of a traveller without material alteration or further processing;\nby a tour operator who has a business establishment, or some other fixed establishment, in the United Kingdom.\n(2) The supply of one or more designated travel services, as part of a single transaction, shall be treated as a single supply of services.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) The supply of goods and services of such description as the Commissioners of Customs and Excise may specify shall be deemed not to be a designated travel service.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 3(1) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Tour Operators) (Amendment) Order 2009 (S.I. 2009/3166), arts. 1(1), 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 3(1) substituted (31.12.2020) by The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73), regs. 1, 3; S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Art. 3(3) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Tour Operators) (Amendment) Order 2009 (S.I. 2009/3166), arts. 1(1), 3(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.4.1988, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1806/article/3",
    "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."
}