{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-4.json",
  "legislation": "uksi/2021/714",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Movement of own goods from Great Britain to Northern Ireland for non-business purposes",
  "text": "(1) Schedule 9ZB is amended as follows.\n(2) After paragraph 31A insert—\n“Movement of own goods from Great Britain to Northern Ireland for non-business purposes\n31B (1) A removal of goods from Great Britain to Northern Ireland to which this sub-paragraph applies is to be treated as a taxable supply of goods made in the course or furtherance of a business carried on by the person who removes the goods.\n(2) Subject to sub-paragraph (4), sub-paragraph (1) applies to a removal of goods if—\n(a) the removal is not (ignoring sub-paragraph (1)) made in the course or furtherance of a business,\n(b) before the removal the goods were supplied to, or imported by, the person who removed them (“P”),\n(c) P is, at the time of that supply or importation and at the time of the removal, a taxable person,\n(d) P has incurred VAT on that supply or importation,\n(e) the removal takes place within 12 months of P becoming liable to that VAT,\n(f) some, or all, of the VAT incurred on the supply or importation has not been credited as input tax in relation to P because it has, before the removal, been attributed to—\n(i) both business and non-business VAT , or\n(ii) non-business VAT, and\n(g) P meets the condition in sub-paragraph (3).\n(3) That condition is that P uses the goods, after their removal, exclusively for—\n(a) in a case falling within sub-paragraph (2)(f)(i), both business and non-business purposes, or\n(b) in a case falling within sub-paragraph (2)(f)(ii), non-business purposes.\n(4) Sub-paragraph (1) does not apply in relation to—\n(a) a removal of goods to which paragraph 31A of this Schedule applies, or\n(b) an export by a charity to which section 30(5) (as applied by paragraph 8 of this Schedule) applies.\n(5) A supply of goods which is treated as arising under sub-paragraph (1) is zero-rated.\n(6) VAT incurred by P on the removal of goods from Great Britain to Northern Ireland (see paragraph 3(4) of Schedule 9ZB) is not to be treated as attributable (for the purposes of section 26 ) to the supply treated as arising under sub-paragraph (1).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraph 31A was inserted into Schedule 9ZB by S.I. 2020/1544."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "See section 24(5) of VATA."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Sub-section (5) was inserted into section 30 of VATA by section 28(1) of the Finance Act 1995 (c. 4) and amended by paragraph 29(3) of Schedule 8 to TCTA."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "Section 26 of VATA, which sets out what input tax is allowable under section 25, was amended by paragraph 2 of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33) and paragraph 26 of Schedule 8 to TCTA."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/714/regulation/4",
    "retrieved_at": "2026-10-28T22:12:15.585068+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}