# The Value Added Tax Regulations 1995, Regulation 155: Supplies of new means of transport to persons departing Northern Ireland for a member State

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

The Commissioners may, on application by a person who is not taxable in a member State and who intends—
(a) to purchase a new means of transport in Northern Ireland, and
(b) to remove that new means of transport from Northern Ireland to a member State,
permit that person to purchase a new means of transport without payment of VAT, for subsequent removal to a member State within 2 months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.

---
Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/155 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.