Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has consulted UK tour operators operating in the EU27 on the process for transferring to VAT payment in individual countries from the Tour Operators Margin Scheme in the event that the UK leaves the EU; and if he will make a statement.

HMRC met with representatives of UK tour operators to discuss the proposed continuation of the Tour Operators Margin Scheme in the event of the UK leaving the EU without a deal. The risk that UK tour operators may be required to register in EU member states was discussed.

The future treatment of UK tour operators in the EU is a matter for member states. However, HMRC is not aware of any member state that currently requires non-EU based tour operators to register for VAT.

HMRC is unable to advise on tax administration in other countries, including the EU. The EU Commission website contains contact details for member state tax administrations along with information about how VAT operates in each member state.