Regulation 19A Credit for VAT on goods imported into Great Britain for removal to Northern IrelandF1
Paragraph (2) applies where—
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”);
the goods are imported in order to be delivered to an address in Northern Ireland;
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
the goods are not altered, modified or supplied for consideration after the importation and prior to the NI entry.
Where this paragraph applies and subject to paragraph (4)—
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 VATA;
P is granted a credit (“the credit”) in accordance with paragraph (3); and
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.
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.
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 notice, or as they may direct in a particular case.
This regulation is to be treated, for the purposes of VATA, as if it had been made under that Act.
Annotations
Textual amendments
Notes on Part 4
Textual amendments
- F1
Words in Pt. 4 heading omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 34