# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 19A: Credit for VAT on goods imported into Great Britain for removal to Northern Ireland


(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 VATA;
(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 notice, 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.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/19A (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-19A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.