RCB/15/16 VAT—use and enjoyment of insurance repair servicesRevenue & Customs Brief, Issue 15. 28 September 20161 Purpose of this briefTo alert those affected by a change to the place of supply of insurance repair services which is being introduced on 1 October 2016.2 Who needs to read thisYou should read this if you provide repair services to an insurer (or their agent) or an insurer (or agent) that is obliged to repair goods belonging to the insured party.3 BackgroundWhen an insurance claim is made for damage to the insured's goods, the insured will normally be the recipient of the
Revenue & Customs Brief, Issue 15. 28 September 2016
To alert those affected by a change to the place of supply of insurance repair services which is being introduced on 1 October 2016.
You should read this if you provide repair services to an insurer (or their agent) or an insurer (or agent) that is obliged to repair goods belonging to the insured party.
When an insurance claim is made for damage to the insured's goods, the insured will normally be the recipient of the
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