Value Added Tax Act 1994 Schedule 4A paragraph 14

Valuation services etc.

Paragraph 14 establishes the place of supply rule for valuation services and work carried out on goods when the customer is not a business person.

• This rule applies specifically to two types of service: valuing goods and carrying out physical work on goods.
• The rule only applies when the customer is not a "relevant business person" — in practice, this means the customer is a private individual or non-business entity.
• The place of supply is determined by where the services are physically performed, not where the customer is located or where the supplier is established.
• This means VAT is charged according to the rules of the country where the work actually takes place, which determines which country's VAT applies to the transaction.