Change in value of ‘small consignment’

From 1 January 2016 the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order SI 2015/2015 changes the definition of ‘small consignments’ in SI 1986/939 – which provides for relief from VAT for small consignments of goods imported into the UK from a place outside of the EU on a non-commercial basis – from consignments with a maximum value of £36 to those with a maximum value of £34. This amendment is necessary to ensure UK legislation continues to comply with EU law.