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Contents

Official guidance
VAT Valuation Manual

VATVAL11000 · Specific applications

  • VATVAL11100 · Admission/entrance fees apportionments
  • VATVAL11200 · Business gifts and samples
  • VATVAL11300 · Caravans - removable contents
  • VATVAL11500 · Apportionment and valuation of membership benefits
  • VATVAL11700 · Commissions
  • VATVAL11800 · Construction industry: retentions, deductions and liquidated damages
  • VATVAL11900 · Conversions of vehicles into cars
  • VATVAL12000 · Correspondence courses
  • VATVAL12100 · Cover-mounted goods and promotional items in magazines
  • VATVAL12200 · Motor dealers and manufacturers
  • VATVAL12300 · Opticians and dispensers of hearing-aids
  • VATVAL12400 · Opticians: A worked example of an apportionment method
  • VATVAL12500 · Racehorses
  • VATVAL12600 · Memorandum of agreement with the British Horseracing Board
  • VATVAL12700 · Rebates and refunds of rentals/leasing agreements
  • VATVAL12800 · Record companies
  • VATVAL12900 · Company vehicles used for private purposes
  • VATVAL13000 · School Photographers
  • VATVAL13100 · Services incidental to supplies of goods
  • VATVAL13200 · Solicitors and other professionals: disbursements
  • VATVAL13300 · Tour Operators and Travel Agents
  • VATVAL13420 · Tenanted pubs: option to tax rents of tenanted pubs: Apportionment of supply covering both commercial and domestic premises
  1. Specific applications: contents
  2. Specific applications: Tour Operators and Travel Agents

VATVAL13300 | Specific applications: Tour Operators and Travel Agents

From HM Revenue & Customs · VAT Valuation Manual

Details of valuations within this sector can be found in Notice 709/5.

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