Value Added Tax Act 1994 Schedule 4A paragraph 8

Broadcasting services

Paragraph 8 of Schedule 4A determines the place of supply for radio or television broadcasting services based on where those services are effectively used and enjoyed.

• This provision applies specifically to the supply of radio or television broadcasting services.
• If broadcasting services would normally be treated as supplied in the UK but are actually used and enjoyed outside the UK, they are treated as supplied outside the UK to that extent.
• Conversely, if broadcasting services would normally be treated as supplied outside the UK but are actually used and enjoyed in the UK, they are treated as supplied in the UK to that extent.
• The rule operates on a proportional basis — where services are partly used in one location and partly in another, the place of supply is split accordingly.