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The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
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Amendments to the Value Added Tax Regulations 1995
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31. In regulation 133E (supplies to persons departing from the relevant states), for paragraph (1) substitute—
“(1) The Commissioners may, on application by any person who intends to depart from the relevant states within 9 months and remain outside the relevant states for a period of at least 6 months, permit that person within 6 months (or 30 days if the motor vehicle is to be removed to Great Britain) of the person’s intended departure to purchase, from a registered person, a motor vehicle located in Northern Ireland at the time of purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.”.
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