# The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012, Article 2: Relief from value added tax on importation or acquisition of goods

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

(1) No VAT shall be chargeable on the importation of goods ..., or on the acquisition of goods from a member State, by an ERIC.
(2) Paragraph (1) applies only where the following requirements are met—
(a) the statutory seat of the ERIC referred to in Article 8(1) of Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium is located in the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation),
(b) the goods are for the official use of the ERIC,
(c) relief is not precluded by the limitations and conditions laid down in the agreement between the members of the ERIC referred to in Article 5(1)(d) of Council Regulation (EC) No 723/2009, and
(d) a certificate in writing has been given to the Commissioners on behalf of the ERIC that the requirements in paragraphs (a), (b) and (c) are met in relation to the importation or acquisition.
(3) In this article “ERIC” means a body set up as a European Research Infrastructure Consortium by a decision under Article 6(1)(a) of Council Regulation (EC) No 723/2009.

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Source: https://www.legislation.gov.uk/uksi/2012/2907/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.