The Value Added Tax (Tax Free Shops) Order 1994

• Citation: S.I. 1994/686
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Tax Free Shops) Order 1994 and shall come into force on 1st April 1994.

Section 2

(1) Group 15A (Tax Free Shops) of Schedule 5 to the Value Added Tax Act 1983 shall be amended as follows.

(2) For item 1 there shall be substituted the following—

(1) The supply, by a person in the course of carrying on business in a tax free shop, to a traveller making a relevant journey of goods which are of either of the following descriptions—

(a) goods not included in the first column of the following table which do not exceed a value of £71 in aggregate and which are to be carried in the traveller’s personal luggage; or

(b) goods included in the first column of the following table which do not exceed the quantities set out in the second column of that table and are to be carried in the traveller’s personal luggage.

(a) with an alcoholic strength of more than 22% by volume

or

with an alcoholic strength of not more than 22% by volume, fortified wines and sparkling wines (including made-wines)

(b) still wines (including made-wines)

(3) In note (1) for “£36” there shall be substituted “£71”.