
Article 1 
Implementing Decision 2013/747/EU, Euratom is amended as follows:

((1)) Article 1 is replaced by the following:
'
Article 1 
For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:

 The supply of building land (point (9)).';
((2)) after Article 1 the following Articles 1a and 1b are inserted:
'
Article 1a 
For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.
Article 1b 
For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.';
((3)) Article 2 is deleted.
Article 2 
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 26 November 2014.
For the Commission
Kristalina GEORGIEVA
Vice-President