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THE VALUE ADDED TAX (SMALL NON-COMMERCIAL CONSIGNMENTS) RELIEF (AMENDMENT) ORDER 2010

UK Statutory Instruments

Version as made

2010 No. 1185


  • Version as made

Introductory Text

Statutory Instruments

2010 No. 1185

Value Added Tax

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010

Made

6th April 2010

Laid before the House of Commons

7th April 2010

Coming into force

28th April 2010

The Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994(1).

It appears to the Treasury that it is expedient to make this Order having regard to the need to comply with Council Directive 2006/79/EC(2).

Citation and commencement

1.  This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010 and shall come into force on 28th April 2010.

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986

2.  In Article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986(3 ) , for “£36” substitute “£40”. Dave WattsTony CunninghamTwo of the Lords Commissioners of Her Majesty’s Treasury6th April 2010

EXPLANATORY NOTE(This note is not part of the Order) This Order amends article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 to raise the value limit for goods imported from outside the European Union from £36 to £40. The amendment is made in order to comply with Council Directive 2006/79/EC , which sets the relevant limit at 45 Euro and requires national implementing provisions to apply the equivalent in national currency by reference to the exchange rate obtaining at the preceding 1 October. A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. (1) 1994 c. 23 . (2) OJ No L 286, 17.10.2006, p15. (3) S.I. 1986/939 ; Article 3(2) was amended by S.I. 1992/3118 .