# The Value Added Tax Regulations 1995, Regulation 186: Repayments of VAT

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

Subject to the other provisions of this Part a trader shall be entitled to be repaid VAT charged on goods imported by him into the United Kingdom in respect of which no other relief is available or on supplies made to him in the United Kingdom if that VAT would be , or would be treated as, input tax of his were he a taxable person in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/186 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-186
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.