PART 3Saving and transitional provision for repayments to Community traders

Saving and transitional provision for repayments to Community traders11.

(1)

The omission of Part 20 (repayments to Community traders) (regulations 173 to 184) of the VAT Regulations16 by regulation 71 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201917 does not have effect where—

(a)

a relevant claim is made on or after IP completion day; or

(b)

a relevant claim is made before IP completion day but is still being processed by the Commissioners at IP completion day; or

(c)

a claimant who has made a relevant claim is required to repay an amount to the Commissioners under regulation 173D(3) on or after IP completion day.

(2)

In this regulation 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 IP completion day the claimant was entitled to make under Part 20 as it had effect immediately before IP completion day.

(3)

A person may make a relevant claim in accordance with this regulation provided that the person does so on or before 31st March 2021.

(4)

Where paragraph (1)(a) applies, a relevant claim must relate to either of the following periods, which are “repayment periods” for the purpose of regulation 173G—

(a)

the period from 1st January to 31st December 2019, or

(b)

the period from 1st January 2020 to IP completion day.

(5)

Where the Commissioners receive a relevant claim they must forward it on or before 30th April 2021 to the tax authorities of the member State from which the repayment or additional repayment is claimed, and to this extent the omission of section 39A18 (applications for forwarding of VAT repayment claims to other member States) of the Value Added Tax Act 1994 by paragraph 42 of Schedule 8 to the Taxation (Cross-border Trade) Act 201819 does not have effect.

(6)

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

(7)

Where paragraph (1)(c) 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 notice20.

(8)

Where a person has made a relevant claim in relation to the period in paragraph (4)(a) and that claim was based on a provisional attribution of input tax under Article 175(2) of Directive 2006/112/EC21 as applied in the claimant’s member State, the subsequent adjustment to the attribution of input tax under Article 175(3) of that Directive must be made on or before 31st March 2021.

(9)

Where a person has made a relevant claim in relation to the period in paragraph (4)(b) and the claim is based on a provisional attribution of input tax under Article 175(2) of Directive 2006/112/EC as applied in the claimant’s member State, any subsequent adjustment to the attribution of input tax must be made under regulation 12 of these Regulations.