§ Mr. GrayTo ask the Chancellor of the Exchequer whether other EU countries charge VAT on horse passports. [165193]
§ John HealeyAll member states are required to reflect the provisions of EU Directive's within their own national legislation. Therefore, horse passports issued by a public body under a statutory regime would be outside the scope of VAT. Other bodies supplying goods or services for payment normally fall within the scope of VAT.