Credit for VAT on goods imported into Great Britain for removal to Northern Ireland19A

1

Paragraph (2) applies where—

a

goods are imported into the United Kingdom as a result of their entry into Great Britain or are imported into the Isle of Man and a person (“P”) is liable for the VAT payable as a result of that importation (“the importation”);

b

the goods are imported in order to be delivered to an address in Northern Ireland;

c

following the importation the goods are removed to Northern Ireland and VAT is payable as a result of their entry into Northern Ireland (“the NI entry”); and

d

the goods are not altered, modified or supplied for consideration after the importation and prior to the NI entry.

2

Where this paragraph applies and subject to paragraph (4)—

a

P (and only P) is to be treated as having imported the goods into Northern Ireland for the purposes of paragraph 4 of Schedule 9ZB to VATA19;

b

P is granted a credit (“the credit”) in accordance with paragraph (3); and

c

P is deemed to have made a payment equal to the credit in respect of the VAT payable as a result of the NI entry.

3

The credit is the VAT payable as a result of the importation but only to the extent it does not exceed the VAT payable as a result of the NI entry.

4

If the amount of the VAT due on the NI entry exceeds the amount of credit, P must account for and pay the balance in such form and manner, and at such time, as may be specified by the Commissioners in a public notice20, or as they may direct in a particular case.

5

This regulation is to be treated, for the purposes of VATA, as if it had been made under that Act.