{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184D",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184D.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/184D",
  "kind": "regulation",
  "number": "184D",
  "heading": null,
  "text": "For paragraph (2) of regulation 173B read—\n“(2) A claim for repayment may not be made in respect of VAT charged on—\n(a) an importation of goods in respect of which the VAT charged is eligible for other relief;\n(b) a supply or importation of goods which the claimant has removed or intends to remove from Northern Ireland to a member State, or which the claimant has exported or intends to export to a place outside the member States or to remove to Great Britain;\n(c) a supply or importation of goods which the claimant has used or intends to use for the purpose of any supply made in the course of a business activity carried on by the claimant in Northern Ireland;\n(d) a supply or importation of goods which if made to a taxable person would be excluded from credit under section 25 of the Act (payment of VAT by reference to accounting periods and credit for input tax against output tax); or\n(e) the supply or importation of goods to a travel agent which is for the direct benefit of a traveller other than the travel agent or the travel agent's employee.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 20A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 86 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 184D modified (10.6.2021 for specified purposes) by 1994 c. 23, Sch. 9ZF para. 17(2) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/184D",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}