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Information Sheet 06/05, October 2005

This Information Sheet explains the VAT treatment of fees received by travel agents in the business travel sector.

It should be read in conjunction with Notice 709/6 “Travel Agents and Tour Operators” and will be incorporated into a revised edition of the notice in due course.

1 Introduction

1.1 What is this Information Sheet about?

This Information Sheet explains the VAT treatment of fees charged by travel agents to business clients, including commissions received by agents from travel providers etc. It assumes throughout that you are acting as a disclosed agent. It does not cover supplies made under the Tour Operators' Margin Scheme, nor supplies made as sub-agent (supplies by one agent to another).

1.2 Does this Information Sheet cover my supplies?

Yes, if you are a travel agent with business clients and your supplies do not fall within the Tour Operators' Margin Scheme.

2 The nature of the supplies

2.1 What is the nature of my supplies as an agent?

You may provide different