Policy paper

Revenue and Customs Brief 15 (2016): VAT - use and enjoyment of insurance repair services

This brief announces the introduction of the measure announced at Summer Budget 2015 that comes into effect from 1 October 2016.

Document

Details

This brief sets out the background to the introduction of the use and enjoyment provision and provides links to the guidance that explains how the provision works.

Published 28 September 2016