# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Regulation 4: Movement of own goods from Great Britain to Northern Ireland for non-business purposes

Extent: E+W+S+N.I.

(1) Schedule 9ZB is amended as follows.
(2) After paragraph 31A insert—
“Movement of own goods from Great Britain to Northern Ireland for non-business purposes
31B (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.
(2) Subject to sub-paragraph (4), sub-paragraph (1) applies to a removal of goods if—
(a) the removal is not (ignoring sub-paragraph (1)) made in the course or furtherance of a business,
(b) before the removal the goods were supplied to, or imported by, the person who removed them (“P”),
(c) P is, at the time of that supply or importation and at the time of the removal, a taxable person,
(d) P has incurred VAT on that supply or importation,
(e) the removal takes place within 12 months of P becoming liable to that VAT,
(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—
(i) both business and non-business VAT , or
(ii) non-business VAT, and
(g) P meets the condition in sub-paragraph (3).
(3) That condition is that P uses the goods, after their removal, exclusively for—
(a) in a case falling within sub-paragraph (2)(f)(i), both business and non-business purposes, or
(b) in a case falling within sub-paragraph (2)(f)(ii), non-business purposes.
(4) Sub-paragraph (1) does not apply in relation to—
(a) a removal of goods to which paragraph 31A of this Schedule applies, or
(b) an export by a charity to which section 30(5) (as applied by paragraph 8 of this Schedule) applies.
(5) A supply of goods which is treated as arising under sub-paragraph (1) is zero-rated.
(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).”.

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Source: https://www.legislation.gov.uk/uksi/2021/714/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.