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The charge to tax of deemed supplies

A deemed supply of services takes place where goods held or used for the purposes of the business are, without consideration:

1. Ìý

   •ÌýÌýÌýÌý put to any private use

2. Ìý

   •ÌýÌýÌýÌý used for any purpose other than a purpose of the business, or

3. Ìý

   •ÌýÌýÌýÌý made available to any person for use for any purpose other than a purpose of the business¹

This provision was derived from Archived Directive 2006/112/EC, art 26(1)².

A supply of services is treated as taking place under these provisions if, or of a business carried on by an individual, goods or land are used or made available for use by that individual personally³.

It is unnecessary for the goods to remain in existence following their use⁴.

The evolution of the deeming provisions

The purpose of the deemed supply provisions, as referred to in V3.201, is (among other things) to prevent the final customer from benefiting from goods