United Kingdom Reviews VAT Treatment of Travel Services and TOMS

• The government has launched a call for evidence reviewing the VAT treatment of travel services, including the tour operators’ margin scheme (TOMS).
• The review will consider possible changes, simplification, or improvement of TOMS.
• It will also examine the VAT treatment of travel services outside TOMS, including services consumed in the UK but supplied by overseas businesses.
• The government is asking whether TOMS remains fit for purpose and what the effects would be if it were withdrawn.
• The call for evidence closes on 31 January 2027; feedback is requested by 18 December 2026.

Source: icaew.com

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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