The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

Zero rating: transport

3.—(1) Group 8 of Schedule 8(1) to VATA (zero rating: transport) is amended as follows.

(2) For Item 5(2) substitute—

“5.   The transport of goods—

(a) in the course of an importation from a place outside to a place within the United Kingdom, or

(b) in the course of an exportation from a place within to a place outside the United Kingdom.”.

(3) In Item 11(3), in paragraph (a)—

(a) in sub-paragraph (i)—

(i) in paragraph (a), after “exported” insert “to a place outside the United Kingdom”;

(ii) in paragraph (b), after “imported” insert “from a place outside the United Kingdom”;

(b) in sub-paragraph (ii), for “that place” substitute “the place from which the goods are to be so exported, or the place to which they have been so imported”.

(1)

Schedule 8 (zero-rating) has effect by virtue of section 30 of VATA; for relevant amendments see footnotes below.

(2)

Item 5 of Group 8 of Schedule 8 to VATA was amended by paragraph 94(1) and (4)(a) of Schedule 8 to TCTA. See also paragraph 3 of Schedule 9ZB to VATA, which provides that references to importation are to be read as including removal of goods from Northern Ireland to Great Britain and vice versa.

(3)

Item 11 of Group 8 of Schedule 8 to VATA was amended by S.I. 1995/653 and paragraph 94(1) and (4)(b) of Schedule 8 to TCTA.