SCHEDULES
SCHEDULE 5 Zero-Rating
Group 9—International Services
Item No.
1
The supply of services relating to land situated outside the United Kingdom.
F12
The letting on hire of any means of transport for use in a place outside the United Kingdom and the other member States of the Economic Community throughout the period of the hiring which-
a
are exported by the lessor to such a place, or
b
are in such a place at the time of the supply.
F23
The supply of—
a
cultural, artistic, sporting, scientific, educational or entertainment services; or
b
exhibition services; or
c
services ancillary to, including that of organising, the performance outside the United Knigdom of any services in paragraphs (a) or (b),
being services performed outside the United Kingdom.
4
The supply of services of valuing or of carrying out work on goods situated outside the United Kingdom, being services performed outside the United Kingdom.
5
The supply to a person in his business capacity (and not in his private capacity) who in that capacity belongs in a country, other than the United Kingdom, which is a member State of the Economic Community of any service comprised in paragraphs 1 to 7 of Schedule 3 to this Act.
6
The supply to a person who belongs in a country, other than the Isle of Man, which is not a member State of the Economic Community of—
a
any service comprised in paragraphs 1 to 7 of Schedule 3 to this Act other than—
i
insurance and reinsurance services described in Group 2 of Schedule 6 to this Act;
ii
the issue, transfer or receipt of, or any dealing with any certificate of deposit;
b
insurance by a person described in item 1 of Group 2 of Schedule 6 to this Act other than that upon or against any risks or other things described in groups 3 and 4 of Part II of Schedule 2 to the M1Insurance Companies Act 1982;
c
reinsurance by a person described in item 1 of Group 2 of Schedule 6 to this Act;
d
services comprised in item 3 or 4 of Group 2 of Schedule 6 to this Act which are in respect of a supply of insurance or reinsurance comprised in this item.
7
The supply of—
a
insurance (and not of reinsurance) by a person described in item 1 of Group 2 of Schedule 6 to this Act upon or against any risks or other things described in groups 3 and 4 of Part II of Schedule 2 to the Insurance Companies Act 1982 where the supply is in connection with the carriage of passengers, or of goods, to or from a place, other than the Isle of Man, outside the member States of the Economic Community;
b
services comprised in item 3 or 4 of Group 2 of Schedule 6 to this Act which are in respect of a supply of insurance comprised in this item.
8
The supply—
a
by the Export Credits Guarantee Department or a person described in item 1 of Group 2 of Schedule 6 to this Act of insurance against risks incurred in the making of advances or the granting of credits in connection with goods for export outside the member States of the Economic Community, other than goods for removal to the Isle of Man; or
b
of services comprised in item 3 or 4 of Group 2 of Schedule 6 to this Act which are in respect of a supply of insurance comprised in this item.
9
The supply of services comprised in F3items 1 to 5of Group 5 of Schedule 6 to this Act where the services are in connection with—
a
the export of specific goods; or
b
the transhipment (whether within or outside the United Kingdom) of goods,
the ultimate destination of the goods being a place outside the Economic Community other than the Isle of Man.
10
The supply of services to a person who belongs in a country, other than the United Kingdom, of work carried out on goods which, for that purpose, are acquired within, or imported into, the United Kingdom for subsequent export and in fact are exported.
11
The supply of services in procuring for another person—
a
an export of goods from the United Kingdom; or
b
any of the supplies of services comprised in item 1, 2, 3, 4, 5, 6, or 10 of this Group; or
c
any supply of goods or services made outside the United Kingdom.
Notes:
1
Item 1 includes—
a
services in the course of the construction, alteration, repair, maintenance or demolition of any building or of any civil engineering work; and
b
services such as are supplied by estate agents and auctioneers, architects, surveyors, engineers and others involved in matters relating to land,
but does not include any services comprised in paragraphs 1 to 7 of Schedule 3 to this Act.
F42
Item 3-
a
“exhibition”includes any conference or meeting;
b
there are not included any services comprised in paragraphs 1 to 7 of Schedule 3 to this Act other than the letting on hire of stands at exhibitions.
3
Items 1 to 5 do not include services comprised in any Group of Schedule 6 to this Act.
4
Items 5 and 6 do not include—
a
services of education, health or training (which are not comprised in any Group of Schedule 6 to this Act) performed in the United Kingdom other than training supplied to a foreign Government acting in furtherance of its sovereign activities; or
b
F5c
5
Item 6 does not include services comprised in any Group other than those comprised in Group 2 or Group 5 of Schedule 6 to this Act.
6
In item 6 “certificate of deposit” means a document relating to money, in any currency, which has been deposited with the issuer or some other person, being a document which recognises an obligation to pay a stated amount to bearer or to order, with or without interest, and being a document by the delivery of which, with or without endorsement, the right to receive that stated amount, with or without interest, is transferable.
7
F7a
boats of a gross tonnage of less than 15 tons or boats designed for use for recreation or pleasure, except in either case boats which are of a kind used solely as liferafts and comply with the requirements of the rules for the time being in force under section 427 of the M2Merchant Shipping Act 1894 in relation to liferafts;
b
boats adapted for use for recreation or pleasure;
c
aircraft—
i
of a weight of less than 8,000 kilogrammes; or
ii
designed or adapted for use for recreation or pleasure;
d
hovercraft designed or adapted for use for recreation or pleasure.
8
Item 11 does not include the supply of services of procurement by a travel agent for the account of a traveller where the place of enjoyment of the supplies procured is in a member State of the Economic Community.