[F1173B.—(1) The VAT referred to in regulation 173A is VAT charged on—U.K.
(a)an importation of goods by the claimant from a place outside the member States; and
(b)supplies of goods or services made to the claimant in the United Kingdom if that VAT would be input tax of the claimant if the claimant were a taxable person.
(2) A claim for repayment may not be made in respect of VAT charged on—
(a)an importation of goods in respect of which the VAT charged is eligible for other relief;
(b)a supply or importation of goods which the claimant has removed or intends to remove to another member State, or which the claimant has exported or intends to export to a place outside the member States;
(c)a supply or importation of goods or a supply of services which the claimant has used or intends to use for the purpose of any supply by the claimant in the United Kingdom other than a supply described in regulation 173E(b)(i), (ii) [F2, (iii) or (iv)];
(d)a supply or importation of goods or a supply of services which if made to a taxable person would be excluded from credit under section 25 of the Act (payment of VAT by reference to accounting periods and credit for input tax against output tax); or
(e)a supply or importation of goods or a supply of services to a travel agent which is for the direct benefit of a traveller other than the travel agent or the travel agent’s employee.
(3) In this regulation “travel agent” includes a tour operator and any person who purchases and re-supplies services of a kind enjoyed by travellers.]
Textual Amendments
F1Regs. 173A-173X inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 12 (with reg. 18)
F2Words in reg. 173B(2)(c) substituted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 8(1)(a)