---
title: "The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014"
id: 2c14ef4d-47ad-4c85-bcc5-c252588b5d54
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/2726
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/2c14ef4d-47ad-4c85-bcc5-c252588b5d54
language: en
in_force_from: 2015-01-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/2726/data.xml
read_on: 2026-11-10
sha256: 43dfa27411acc9dff6db09957c670bd63166f8b03d42a45e70562be32342fcbe
provisions: 5
---

# The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014

## Title and introductory text {#prelims}

2014 No. 2726
Value Added Tax
The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014
Approved by the House of Commons
Made
13th October 2014
Laid before the House of Commons
14th October 2014
Coming into force
1st January 2015
The Treasury, in exercise of the power conferred by section 7A(6)(b) of the Value Added Tax Act 1994, make the following Order:

## 1 Citation and commencement {#article-1}

(1) This Order may be cited as the Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014.
(2) This Order comes into force on 1st January 2015 and has effect in relation to supplies made on or after that date.

## 2 Amendment to Part 3 of Schedule 4A to the Value Added Tax Act 1994 {#article-2}

Part 3 of Schedule 4A to the Value Added Tax Act 1994 (place of supply of services: special rules: exceptions relating to supplies not made to relevant business person) is amended as follows.

## 3 Amendment to Part 3 of Schedule 4A to the Value Added Tax Act 1994 {#article-3}

(1) For paragraph 15 (electronic services), substitute—
15. (1) A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see paragraph 8).
(2) This paragraph applies to-
(a) electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),
(b) telecommunication services (as to the meaning of which see paragraph 8(2)), and
(c) radio and television broadcasting services.
.
(2) For the heading before paragraph 15, substitute “Electronically supplied, telecommunication and broadcasting services”.

## 4 Amendment to Part 3 of Schedule 4A to the Value Added Tax Act 1994 {#article-4}

In sub-paragraph (2) of paragraph 16 (other services provided to recipient belonging outside EC)—
(a) omit paragraphs (i), (j) and (k), and
(b) insert “and” after paragraph (g).