Bulk mail: TNT case

Exemption

Access to delivery service of Royal Mail

Amend claim for damages

Consistency with EU law

Generally

Meaning of public postal services

Postage charges

Postage stamps

Pre-31 January 2011

Public postal services

Restricted range from April 2012

Specified condition

Supplies

Universal service provider

Pension schemes, transfer of assets and rights to new public scheme

Post office

Meaning

Standard-rating from 31 January 2011

Universal service provider, meaning

Value added tax exemption