Value Added Tax Act 1994 section 9C

Ancillary transport services

Section 9C determines when ancillary transport services supplied to a business customer are treated as made outside the United Kingdom, thereby falling outside the scope of UK VAT.

• Ancillary transport services are defined as loading, unloading, handling and similar activities.
• Where such services are supplied to a relevant business person and would normally be treated as made in the UK, the place of supply may be shifted outside the UK.
• The shift applies only where the services are physically performed entirely outside the United Kingdom.
• If any part of the service is physically performed within the UK, the normal place of supply rules continue to apply.