Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZA U.K. VAT on acquisitions in Northern Ireland from member States

Textual Amendments

F1 Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9

PART 11 U.K. Modification of other Schedules

Registration in respect of taxable supplies: UK establishment (Schedule 1) U.K.

66 (1) Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if— U.K.

(a) the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration);

(b) in sub-paragraph (7), after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”;

(c) in sub-paragraph (9)—

(i) after “section 18B(4)” there were inserted “ or paragraph 19(5) of Schedule 9ZB ”;

(ii) after “supply” there were inserted “ or acquisition ”.

(2) Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted—

“(c) any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;”.

(3) Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”.

Registration in respect of taxable supplies: non-UK establishment (Schedule 1A) U.K.

67 U.K. Paragraph 3 of Schedule 1A (registration in respect of taxable supplies: non-UK establishment) has effect as if the provisions mentioned in paragraphs (a) to (e) of that paragraph included paragraphs 43(5) and 53(5) of this Schedule.

Registration: disposals of assets where repayment is claimed (Schedule 3A) U.K.

68 U.K. Paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed) has effect as if—

(a) in sub-paragraph (1), after “or 1A” there were inserted “ or Part 8 or 9 of Schedule 9ZA ”, and

(b) the provisions mentioned in sub-paragraph (2) included paragraphs 43(5) and 53(5) of this Schedule.

Valuation of supplies: special cases (Schedule 6) U.K.

69 (1) Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if— U.K.

(a) in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted “ , or acquiring in Northern Ireland from a member State ”;

(b) in that sub-paragraph, in the definition of “stock in trade”—

(i) in paragraph (a) of that definition, after “supplied to” there were inserted “ or acquired in Northern Ireland from a member State F2 ... ”;

(ii) in paragraph (b) of that definition, after “supply” there were inserted “ , acquisition ”;

(c) in sub-paragraph (6)(a)—

(i) after “supplied” there were inserted “ , acquired in Northern Ireland from a member State ”;

(ii) after “supply” there were inserted “ , acquisition ”.

(2) [F3 Paragraph 6(1) of that Schedule has effect as if—]

(a) in paragraph (b), after “Schedule 4” there were inserted “ or paragraph 30 of Schedule 9ZB ”;

(b) in paragraph (c), for “that Schedule;” there were substituted “ Schedule 4; or ”;

(c) after that paragraph there were inserted—

“(d) paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,”.

Textual Amendments

F2 Word in Sch. 9ZA para. 69(1)(b)(i) omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(a) (as amended by S.I. 2021/779, regs. 1, 2)

F3 Words in Sch. 9ZA para. 69(2) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(b) (as amended by S.I. 2021/779, regs. 1, 2)

Zero-rating (Schedule 8) U.K.

70 U.K. Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—

(a) in Note (1), after “goods are” there were inserted “ acquired from a [F4 member State or] ”;

(b) in Note (5N), in paragraph (b), after “made a” there were inserted “ reckonable zero-rated acquisition, or ”;

(c) in Note (5O), in paragraph (b), after “zero-rated” there were inserted “ acquisition or ”;

(d) in Note (5T), after the definition of “in the required form” there were inserted—

““reckonable zero-rated acquisition”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.”

Textual Amendments

F4 Words in Sch. 9ZA para. 70(a) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(4) (as amended by S.I. 2021/779, regs. 1, 2)

Exempt supplies (Schedule 9) U.K.

71 U.K. Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—

(a) in paragraph (a) of item 1, after “ [F5 supply to,] ” there were inserted “ or acquisition ”;

(b) in Note (7)(a), after “ [F5 supply to,] ” there were inserted “ or acquisition ”;

(c) in Note (9)—

(i) in the words before paragraph (a), after “ [F5 supply to,] ” there were inserted “ or acquisition ”;

(ii) in paragraph (b), after “ [F5 supply to,] ” there were inserted “ or acquisition ”;

(d) in Note (10)—

(i) after “on a supply” there were inserted “ , acquisition ”;

(ii) after “that supply”, there were inserted “ , acquisition ”;

(e) in Note (15)—

(i) after “anything the supply” there were inserted “ , acquisition ”;

(ii) after “be a supply” there were inserted “ , acquisition ”.

Textual Amendments

F5 Words in Sch. 9ZA para. 71 substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(5) (as amended by S.I. 2021/779, regs. 1, 2)

Avoidance (Schedules 9A and 11A) U.K.

72 (1) Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has effect as if, in paragraph (a), after “importation” there were inserted “ or acquisition ”. U.K.

(2) Schedule 11A (disclosure of avoidance schemes) has effect as if the reference to VAT “incurred” by a taxable person in paragraph 2A(1)(b) included VAT on the acquisition by the person of any goods from a member State.

Accounting for VAT and payment of VAT (Schedule 11) U.K.

73 (1) Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be— U.K.

(a) specified in the regulations, or

(b) specified by the Commissioners in accordance with the regulations,

of statements containing such particulars of transactions in which the taxable persons are concerned and to which this sub-paragraph applies, and of the persons concerned in those transactions, as may be so specified.

(2) Sub-paragraph (1) applies to transactions involving the movement of goods between a member State and Northern Ireland, or between member States.

(3) Sections 65 and 66 (inaccuracies in, or and failure to submit, section 55A statements) apply to any statement which is required to be submitted to the Commissioners in accordance with regulations under sub-paragraph (1) as they apply to a section 55A statement.

(4) Regulations under this paragraph may make provision in relation to cases where—

(a) any goods which are subject to a duty of excise or consist in a new means of transport are acquired in Northern Ireland from a member State by any person,

(b) the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply, and

(c) that person is not a taxable person at the time of the acquisition,

for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations or (in the case of the notification requirement) by the Commissioners in accordance with the regulations.

(5) Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph (4)—

(a) to contain such particulars relating to the notified acquisition and any VAT chargeable in relation to it as may be specified in the regulations or by the Commissioners in accordance with the regulations, and

(b) to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition.

(6) Regulations under this paragraph may provide for—

(a) the time when any invoice described in regulations under paragraph 4(1)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB is to be treated as having been issued;

(b) VAT accounted for and paid by reference to the date of issue of such an invoice to be confined to VAT on so much of the value of the supply or acquisition as is shown on the invoice.

(7) Sub-paragraphs (1) to (4), (5) and (6) are to be treated, for the purposes of this Act, as if they were contained in paragraph 2 of Schedule 11.

Administration, collection and enforcement (Schedule 11) U.K.

74 (1) Paragraph 2 of Schedule 11 has effect as if— U.K.

(a) in sub-paragraph (5A)(b), after “transport” there were inserted “ acquired from a member State, or ”;

(b) in sub-paragraph (5B)(a), after “chargeable on its” there were inserted “ acquisition or ”;

(c) in sub-paragraph (5D) in the definition of “relevant person”—

(i) before paragraph (b) there were inserted—

“(a) where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it,”;

(ii) after paragraph (b) there were inserted—

“(c) in any other case—

(i) the owner of the means of transport at the time of its arrival in the United Kingdom, or

(ii) where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time.”

(2) Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods.

(3) Invoices described in regulations under paragraph 4(2)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule).

(4) Paragraph 6 of Schedule 11 has effect as if—

(a) after sub-paragraph (1) there were inserted—

“(1A) Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require.”;

(a) in sub-paragraph (2), after “sub-paragraph (1)” there were inserted “ or (1A) ”.

(5) Paragraph 8(1) of Schedule 11 applies—

(a) to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and

(b) to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper.

(6) Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted “ or paragraph 73(1) or (4) of Schedule 9ZA ”.]