To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Documents to download
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VAT on 'labour-intensive' services (124 KB, PDF)
All Member States have limited discretion to set VAT rates under EU VAT law. Under a scheme agreed in October 1999, countries may introduce a reduced VAT rate on certain 'labour-intensive' services. Several countries have made use of the scheme, though the UK Government has shown no interest in doing so. This note discusses the development of European VAT law, before looking at this scheme in detail.
Documents to download
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VAT on 'labour-intensive' services (124 KB, PDF)
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