
1 
These Regulations may be cited as the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
2 
The Value Added Tax (Tour Operators) Order 1987  is amended as follows.
3 
In article 3(1), for  “in a member State of the European Union in which he has established his business or has a fixed establishment” substitute “
            who has a business establishment, or some other fixed establishment, in the United Kingdom
          ”.
4 
For article 5, substitute—“
5 
A designated travel service shall be treated for the purposes of the Value Added Tax Act 1994 as supplied in the United Kingdom regardless of the place where it is to be enjoyed.”.
5 
Group 8 of Schedule 8 (zero-rating: transport) to the Value Added Tax Act 1994  is amended as follows.
6 
For Item 12 substitute—“
12 
The supply of a designated travel service to be enjoyed outside the United Kingdom, to the extent to which the supply is so enjoyed.”.
Jeremy Quin
Paul Maynard

Two of the Lords Commissioners for Her Majesty's Treasury
