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

PART 4 Transitional provisions in relation to value added tax

Transitional provision for electronic, telecommunication and broadcasting services; non-union and union schemes

4.—(1) The Commissioners for Her Majesty’s Revenue and Customs may by public notice prescribe the form or manner in which a right or an obligation referred to in paragraph (2) relating to supplies made before exit day is to be exercised or discharged.

(2) A right or obligation referred to in paragraph (1) is one arising under the following provisions of the Value Added Tax Act 1994(1)—

(a) paragraphs 16I, 16K and 16L of Schedule 3B, and

(b) paragraphs 29, 31 and 32 of Schedule 3BA.

(3) Where a right is exercised or an obligation discharged in the form or manner prescribed under paragraph (1), the same consequences follow as if the right had been exercised or the obligation discharged in the form or manner prescribed in Schedule 3B or Schedule 3BA of the Value Added Tax Act 1994.

Transitional provision for repayments to Community traders(2)

5.—(1) The omission of Part 20 (regulations 173 to 184) of the Value Added Tax Regulations 1995(3) (repayments to Community traders) by regulation 71 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019(4) 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)

1994 c. 23. Schedule 3B was inserted by section 23 of, and paragraph 4 of Schedule 2 to, the Finance Act 2003 (c. 14). Paragraphs 16 to 16N were substituted by section 103 of, and Schedule 22 to, the Finance Act 2014 (c. 26). Schedule 3BA was inserted by section 103 of, and Schedule 22 to, the Finance Act 2014. Paragraphs 86 and 87 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) omit Schedules 3B and 3BA respectively. These paragraphs are not yet in force. Regulation 3 of S.I. 2019/105 provides that the omission of Schedules 3B and 3BA does not have effect in relation to supplies made before exit day. This regulation is not yet in force.

(2)

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.

(3)

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

(4)

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