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HMRC internal manual

VAT Insurance

Services of an insurance intermediary: the basis for the legislation

The VAT exemption for insurance related services is derived from Article 135 1 (a) of the Principal VAT Directive. It is found in UK legislation in Item 4 to Group 2 of Schedule 9 to the VAT Act 1994. Both the EC and UK insurance VAT law is reproduced and explained in brief in VATINS1000.