Value Added Tax Act 1994

[F16(1)No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person.U.K.

(2)But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if—

(a)[F2the last supply of those goods before their removal is zero-rated as a result of [F3that removal, F4...]]

[F5(b)duty under section 30C of TCTA 2018 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose)] [F6, or

(c)sub-paragraph (3A) applies to the removal.]

(3)Any VAT that is chargeable as a result of sub-paragraph [F7(2)(a)] becomes chargeable from the later of—

(a)the time when the goods were treated as having been imported as a result of the removal, and

(b)the time at which that last supply becomes zero-rated.

[F8(3A)This sub-paragraph applies to a removal if—

(a)the removal is in the course of a supply, and

(b)the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply.]

(4)In this paragraph “qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).]

Textual Amendments

F1Schs. 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