Key domestic legislation: Value Added Tax Act 1994, Sch 4A
The following exceptions apply to both business customers (B2B) and consumers (B2C):
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•ÌýÌýÌýÌý Services relating to land such as construction services, property management, services of estate agents, hotel accommodation.
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These services are subject to VAT according to the country in which the land, in connection with which the supply is made, is situated.
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•ÌýÌýÌýÌý Passenger transport.
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The place of supply of passenger transport is determined according to where the transport physically takes place and in proportion to the distances covered.
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•ÌýÌýÌýÌý Hire of a means of transport.
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'Means of transport' includes any vehicle, equipment or device, whether motorised or not, that is designed to transport people or goods from one place to another.
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The place
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