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VATPOSS15400 | Use and enjoyment: Broadcasting services

From HM Revenue & Customs · VAT Place of Supply of Services

Effective use and enjoyment of broadcasting services takes place where the customer actually consumes the broadcasting services irrespective of contract, payment or beneficial interest.

The use and enjoyment rules apply in either of the following situations where

  • the place of supply would be the UK (because the supplier or the customer belongs in the UK) but the services are effectively used and enjoyed outside the UK, and

  • a supply would be outside the UK (because the supplier or the customer belonged outside the UK), but the service was effectively used and enjoyed in the UK.

In these circumstances, the place of supply of the broadcasting services is where their effective use and enjoyment takes place. Where this is the UK, the services are subject to UK VAT.

For example, a satellite TV company established in India supplies broadcasting to UK subscribers. The services are used and enjoyed in the UK and are subject to UK VAT.