»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp use and enjoyment of the hire of goods takes place where the goods are physically used.

»Ê¹ÚÌåÓýapp use and enjoyment rules apply in the following situations where

• the supply is to another business (and not to a private individual or non-business organisation). »Ê¹ÚÌåÓýapp place of supply would be the UK (because the supplier or the customer belongs in the UK) but the services are effectively used and enjoyed outside the EU, and
• the supply would be outside the EU (because the supplier or the customer belonged outside the EU), but the service was effectively used and enjoyed in the UK. »Ê¹ÚÌåÓýapp place of supply of the hired goods is where their effective use and enjoyment takes place and, where this is the UK, the services are subject to UK VAT.