PART XXU.K.REPAYMENTS TO COMMUNITY TRADERS

[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