Tour Operators Margin Scheme (TOMS) ― supplies covered by the scheme

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note examines when supplies are covered by the Tour Operators Margin Scheme (the TOMS).

For an overview of the TOMS more broadly, see the Tour Operators Margin Scheme (TOMS) ― overview guidance note.

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.591–V3.594.

When are supplies covered by the TOMS?

The TOMS applies to supplies of what are known as ‘designated travel services’. HMRC sometimes also refers to these as ‘margin scheme supplies’.

A service is a designated travel service when it meets all of the following criteria:

•
it is supplied by a tour operator
•
the tour operator has a business establishment or a fixed establishment in the UK
•
it is acquired by the tour operator for the purposes of its business (rather than being

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