The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Transitional provision for repayments to Community traders(1)

5.—(1) The omission of Part 20 (regulations 173 to 184) of the Value Added Tax Regulations 1995(2) (repayments to Community traders) by regulation 71 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019(3) shall not have effect in the circumstances specified in paragraphs (2) or (3) subject to the provisions in paragraphs (4) to (9).

(2) Where a relevant claim—

(a) is made on or after exit day, or

(b) is made before exit day but is still being processed by the Commissioners as at exit day.

(3) Where a claimant who has made a relevant claim that falls within paragraph (9)(a) is required to repay an amount to the Commissioners under regulation 173D(3) on or after exit day.

(4) Where paragraph (2)(a) applies, a relevant claim—

(a) may be made in such form or manner as the Commissioners may prescribe in a public notice,

(b) must relate to a relevant period, and

(c) must be made by the relevant date.

(5) A relevant period is either of the following periods—

(a) the period from 1st January to 31st December for the calendar year that precedes the calendar year that includes exit day, or

(b) the period from 1st January to exit day in the calendar year which includes exit day.

(6) The relevant date is—

(a) 30th September in the calendar year following the calendar year to which the relevant period relates in whole or in part for a relevant claim that falls within paragraph (9)(a),

(b) 30th September in the calendar year following the calendar year specified in paragraph (a) for a relevant claim that falls within paragraph (9)(b).

(7) Where, in relation to a relevant claim that falls within paragraph (2), the Commissioners make a request under regulation 173R (requests for further information or a document), for paragraph (1)(b) of that regulation substitute “a request made to the competent authority of a member State of the EU”.

(8) Where paragraph (3) applies, the amount must be repaid to the Commissioners in such form or manner and at such time as the Commissioners may prescribe in a public notice.

(9) A relevant claim is a claim—

(a) for a repayment of VAT under regulation 173B, or

(b) for an additional repayment of VAT under regulation 173D(2),

that, in either case, as at exit day the claimant was entitled to make under Part 20 as it had effect immediately before exit day.

(1)

Transitional provision in relation to the omission of Part 20 of the Value Added Tax Regulations 1995 was previously made by regulation 6 of S.I. 2019/513 but regulation 6 is not in force and is omitted by regulation 3(2) of these Regulations.

(2)

S.I. 1995/2518; Part 20 was amended by S.I. 2009/3241, 2010/2940 and 2014/2430.

(3)

S.I. 2019/59; these Regulations are not yet in force.