Value Added Tax Act 1994 section 30(8) / Schedule 9ZB paragraph 10

Zero-rating regulations

Schedule 9ZB paragraph 10 modifies the zero-rating power under section 30(8) to account for the special VAT position of Northern Ireland, treating movements of goods between Northern Ireland and Great Britain as if they were exports, while preventing zero-rating on goods sent from Northern Ireland to EU member states.

• Section 30(8) gives the government power to zero-rate supplies where goods are exported or are to be exported.
• For the purposes of this power, moving goods from Northern Ireland to Great Britain (or from Great Britain to Northern Ireland) is treated as an export, meaning such movements can qualify for zero-rating.
• However, sending goods from Northern Ireland to an EU member state is not treated as an export for the purposes of this zero-rating power, so it cannot be zero-rated under section 30(8).
• This reflects Northern Ireland's unique position under the Windsor Framework, where it remains aligned with EU VAT rules for goods, meaning goods moving to the EU from Northern Ireland are treated differently from goods moving within the UK.