The European Commission has published a proposal for a Council implementing decision which would allow the UK, to continue to apply a measure derogating from articles 16 and 168 of the VAT Directive, in relation to the operation of a special scheme of flat rate taxation of private use of company cars in Northern Ireland. The proposal will allow the UK to continue to apply the derogation from 1 January 2021 until 31 December 2023, allowing the Commission time to assess whether the flat-rate scheme is still a correct reflection of the overall apportionment between business and private use.
The European Commission has published a proposal for a Council implementing decision which would allow the UK, to continue to apply a measure derogating from articles 16 and 168 of the VAT Directive, in relation to the operation of a special scheme of flat rate taxation of private use of company cars in Northern Ireland. The proposal will allow the UK to continue to apply the derogation from 1 January 2021 until 31 December 2023, allowing the Commission time to assess whether the flat-rate scheme is still a correct reflection of the overall apportionment between business and private use.
