Value Added Tax Act 1994 section 14

Schedule 8: modifications to Group 13 and 15

Section 14 modifies the zero-rating rules in Schedule 8 (Groups 13 and 15) to reflect the special VAT treatment of goods moving between Great Britain, Northern Ireland, and the EU member states under the Northern Ireland Protocol.

• Zero-rating for exported goods under Group 13 does not apply when goods are sent from Northern Ireland to an EU member state.
• References to "export of goods" in Group 15 similarly exclude the movement of goods from Northern Ireland to an EU member state.
• Group 15 is extended so that references to export also cover the movement of goods between Great Britain and Northern Ireland (and vice versa).
• A new item is inserted into Group 15 to zero-rate the removal of donated goods by a charity between Great Britain and Northern Ireland in either direction.