TOMS VAT

If you are a UK based Tour operator selling holidays to travellers going to non-UK destinations eg: Italy, Spain) is the UK VAT rate on the margin on those supplies Zero-rated? Thanks

Hi,
Yes, the liability of the margin is determined by where the supply is enjoyed and so if it is enjoyed outside the UK then this will be zero rated. You can see the guidance here:
What taxable turnover is for VAT registration or de-registration purposes
Thank you.