Value Added Tax Act 1994 section Schedule 4A paragraph 13

Ancillary transport services

Section Schedule 4A paragraph 13 establishes the place of supply rules for ancillary transport services provided to non-business customers.

• Ancillary transport services supplied to non-business customers are treated as made where the services are physically performed.
• Ancillary transport services are defined as loading, unloading, handling and similar activities.
• This rule applies only where the customer is not a relevant business person (broadly, not VAT-registered or otherwise in business).
• The physical location of the activity determines which country's VAT applies to the supply.