Does the Tour Operators Margin Scheme (TOMS) affect you?

If you immediately answered No because you are not a Tour Operator, then you could be mistaken. TOMS has become more and more relevant to local authorities, their schools, and other public bodies.

Whilst historically, it was considered not relevant (by virtue of its misleading name!) it could apply if you are making supplies of conferences, seminars or experience days that include supplies covered by TOMS, such as:

  • accommodation
  • passenger transport
  • hire of vehicles
  • trips or excursions
  • tour guide services

PSTAX will be running a TOMS Seminar in September that will give delegates a firm grounding in the basics that apply to this commonly misunderstood area of VAT. The Seminar will benefit local authorities in the following ways:

  • Raise awareness of this complex area of VAT, helping identify whether it applies
  • Identify the differences between Agent and Principal which is key to the application of TOMS. (This knowledge will be useful in other areas of VAT applicable to public bodies.)
  • Enabling local authorities and other public bodies to consider more fully the VAT implications of future events they organise.

  • The seminar will start at 10.00 , finishing no later than 1.00pm
  • The cost of the seminar is £200 plus VAT per delegate.
  • There is a 10% discount for your second delegate and a 30% discount for your third.
  • If you book and subsequently find that you cannot attend, please email
  • Please confirm your bookings as soon as possible.