Tour Operators Margin Scheme (TOMS) ― supplies covered by the scheme

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about supplies covered by the Tour Operators Margin Scheme (the TOMS).

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.591–V3.594.

Supplies that are within the scope of the TOMS

A supply is within the scope of the TOMS if it meets each of the conditions summarised in the table below.

Condition	Guidance
The supply is made in the course or furtherance of a business activity	Supply and consideration ― business and non-business activities
The supplier acts in its own name, either as principal or as an undisclosed agent	Supply and consideration ― agents, agency and principals
The supply is a designated travel service	For information about designated travel services, see below

VATA 1994, s 53; SI 1987/1806, Art 3; Notice 709/5, section 2

For information about the effects of supplies being within the scope of the TOMS, see the Tour Operators Margin Scheme (TOMS) ― operating the scheme guidance note.

What

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