 When opting to do so, it must also exempt from its national VAT any roaming services supplied by home networks within its territory but used outside the EU VAT area.The inclusion of telecommunications within the scope of Article 9 was requested by the United Kingdom, which subsequently enacted the change under Article 19 of the Value Added Tax (Place of Supply of Services) Order 1992.Consequently, when an EU member state makes this VAT exemption, roaming on networks in the Åland Islands, Gibraltar, Iceland, Liechtenstein, Norway, the Canary Islands, Ceuta, Melilla and French overseas departments is subject to the price caps with no VAT applied, because these countries and territories are within the EEA but outside the EU VAT area.