The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order SI 2010/2239 and the Value Added Tax (Amendment) (No. 2) Regulations SI 2010/2240 apply a reverse charge to the supply of emissions allowances and similar units (‘carbon credits’) and make consequential amendments to the VAT regulations to make provision for the fact that a reverse charge now applies to services of a kind used in MTIC fraud whereas it had previously only applied to certain goods.
