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United Kingdom · Question · Written question

UIN 14017

Motor Vehicles: Hire Services

answeredUnited Kingdom· UK Parliament· EN

Introduced

10 June 2021

Last action

15 June 2021 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

15 June 2021

Summary

To ask the Chancellor of the Exchequer, what steps he is taking to ensure the adequacy of VAT use and enjoyment rules relating to rental and leased vehicle movements between Northern Ireland and the Republic of Ireland.

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Timeline

  1. 10 June 2021

    Written question

    To ask the Chancellor of the Exchequer, what steps he is taking to ensure the adequacy of VAT use and enjoyment rules relating to rental and leased vehicle movements between Northern Ireland and the Republic of Ireland.

    Source: Commons

  2. 15 June 2021

    Answer

    At the end of the transition period, the VAT rules for the place of supply of services, including the use and enjoyment rules, were amended to reflect that the UK is not part of the EU Single Market. The use and enjoyment rules for the short term hire and...

    Source: Written answer

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