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VAT Postal Services

Publication Date: 2021

Publisher: Bloomsbury Professional

Copyright: 2021 Crown

VAT Postal Services

VAT Postal Services

VPOST primarily provides background to the exemption for postal services supplied by Royal Mail

Last update: 31st March 2022

Contents

  • Expand All
  • Collapse All
  • VPOST1000: Scope of VPOST
  • VPOST2000: Policy responsibility and advice
  • Open Section
    VPOST3000: Law
    • VPOST3200: Legal background
    • VPOST3400: The TNT Post (UK) Ltd ECJ decision
    • VPOST3500: The Postal Services Act 2011
    • VPOST3600: EU and UK law
  • Open Section
    VPOST4000: Scope of the exemption
    • VPOST4050: General
    • VPOST4100: Price and regulatory control
    • VPOST4150: Individually negotiated services
    • VPOST4250: Services covered by the Universal Services Obligation (USO)
    • VPOST4400: Access services
    • VPOST4500: HM Forces Mail
    • VPOST4550: Terminal dues
    • VPOST4900: Incidental goods
    • VPOST4950: Deregulation
  • VPOST5000: International services
  • VPOST6000: Surcharges
  • VPOST7000: International reply coupons
  • VPOST8000: Tailor-made incentives (TMIs)
  • Open Section
    VPOST9000: Lists of Royal Mail universal and regulated services
    • VPOST9100: List of Royal Mail exempt services
    • VPOST9200: Unpriced (free) services
  • VPOSTUPDATE001: update index

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