Policy paper

Draft Legislation: VAT use and enjoyment provisions for insurance repair services

This draft legislation explains the introduction of VAT use and enjoyment provisions for insurance repair services.



In Summer Budget 2015 the government announced that it would introduce a use and enjoyment provision to counter tax avoidance involving the provision of repair services, carried out under a contract of insurance, to insurers located outside the EU.

The draft secondary legislation is published, alongside the draft explanatory memorandum, for the implementation of the provision. The aim of the consultation process is to ensure the legislation works as intended. If you wish to comment on the draft legislation please use the contact details below.

The technical consultation will be open until 29 February 2016.

Ways to respond:

Email: desmond.farndell@hmrc.gsi.gov.uk

Or write to:

Mr Desmond Farndell
HM Revenue and Customs
Indirect Tax Directorate
3C/07 3rd Floor
100 Parliament St

Published 27 January 2016