Schedule 5 services

Schedule 5 of the Value Added Tax Act 1994, as amended by:
The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997
The Value Added Tax (Reverse Charge) (Amendment) Order 2003
The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004


1 Transfers and assignments of copyright, patents, licences, trademarks and similar rights.
2 Advertising services.
3 Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services; data processing and provision of information (but excluding from this head any services relating to land).
4 Acceptance of any obligation to refrain from pursuing or exercising, in whole or part, any business activity or any such rights as are referred to in paragraph 1 above.
5 Banking, financial and insurance services (including reinsurance, but not including the provision of safe deposit facilities).
5A The provision of access to, and transport through, the natural gas and electricity distribution systems and the provision of other directly linked services.
6 The supply of staff.
7 The letting on hire of goods other than means of transport.
7A Telecommunications services, that is to say services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including -
(a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and

(b) the provision of access to global information networks.

7B Radio and television broadcasting services.
7C Electronically supplied services, for example -
(a) website supply, web-hosting and distance maintenance of programmes and equipment;

(b) the supply of software and the updating of software;

(c) the supply of images, text and information, and the making available of databases;

(d) the supply of music, films and games (including games of chance and gambling games);

(e) the supply of political, cultural, artistic, sporting, scientific and entertainment broadcasts (including broadcasts of events);

(f) the supply of distance teaching.

But where the supplier of a service and his customer communicate via electronic mail, this shall not of itself mean that the service performed is an electronically supplied service.

8 The services rendered by one person to another in procuring for the other any of the services mentioned in paragraphs 1 to 7C above.
9 Any services not of a description specified in paragraphs 1 to 7 and 8 above when supplied to a recipient who is registered under this Act.
10 Section 8(1) shall have effect in relation to any service—

(a) which are of a description specified in paragraph 9 above; and

(b) whose place of supply is determined by an order under section 7(11) to be in the United Kingdom,

as if the recipient belonged in the United Kingdom for the purposes of section 8(1)(b).”

Crown Copyright acknowledged. Reproduced with permission.