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Council Decision Amending VAT Directive for UK’s Special Measure in Northern Ireland

  • Council Implementing Decision (EU) 2023/2907 amends Implementing Decision (EU) 2021/512
  • The decision authorizes the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on value added tax in Northern Ireland
  • The special measure relates to the proportion of VAT on fuel used for private purposes in business cars
  • The United Kingdom requested authorization to continue applying the special measure beyond 31 December 2023
  • The request was transmitted to Member States, except for Cyprus, and the United Kingdom was notified that it had all the necessary information

Source: eur-lex.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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