817RB Application

(1) Subject to subsection (2), this Chapter applies to all taxes of any kind levied by, or on behalf of, a Member State or its territorial or administrative subdivisions, including local authorities.

(2) The reference to “taxes” in subsection (1) does not include and will not be construed as including:

• value-added tax, customs duties, or excise duties covered by other legislation of the European Union on administrative cooperation between Member States;
• compulsory social security contributions payable to a Member State or a subdivision of a Member State or to social security institutions established under public law;
• fees, such as for certificates and other documents issued by public authorities;
• dues of a contractual nature, such as consideration for public utilities.

Relevant Date: Finance Act 2021