Differences in the application of VAT between EU Member States mean that some types of travel services are taxed across the EU in more than 27 different ways. As a result, UK businesses supplying services such as access to airport lounges, car and boat hire, catering, admissions and conference/events face the risk of double taxation as the UK may tax it under the Tour Operators Margin Scheme (TOMS) whereas at the same time other EU Member States apply the (new) standard place of supply of services rules. At the same time, travel businesses established outside of the EU may not be taxed at all.