Value Added Tax Act 1994 section 37

Relief from VAT on importation of goods

Section 37 and Schedule 9ZB paragraph 13 modify the rules for VAT relief on imported goods to reflect the special arrangements for movements of goods between Great Britain, Northern Ireland and EU member states.

• The normal VAT relief available on imported goods under section 37 does not treat goods sent from Northern Ireland to EU member states as exports for relief purposes.
• When goods are moved from Northern Ireland to Great Britain, this counts as an importation, and sending those goods back from Great Britain to Northern Ireland qualifies as an export for the purposes of claiming VAT relief.
• When goods are moved from Great Britain to Northern Ireland, this also counts as an importation, and sending those goods back from Northern Ireland to Great Britain qualifies as an export for relief purposes.
• These rules reflect Northern Ireland's unique position under the Windsor Framework, where it remains aligned with EU VAT rules for goods while still being part of the UK's VAT system.