Value Added Tax Act 1994 Schedule 9ZA paragraph 18

Refunds and reliefs

Paragraph 18 of Schedule 9ZA sets out how existing VAT refund and relief provisions apply to goods acquired from EU member states under the Northern Ireland protocol, and gives the Treasury power to grant relief from NI acquisition VAT in line with import relief rules.

• Existing refund provisions (sections 33 to 33C, 33E and 34) apply to acquisitions of goods from member states in the same way as they apply to supplies of those goods.
• The Treasury may by order relieve NI acquisition VAT where equivalent relief would be available on importation under section 37, and may attach conditions to that relief — including restrictions on disposing of or dealing with the goods.
• If a condition attached to NI acquisition VAT relief is breached or not met, the VAT becomes payable at the time of the breach or at the latest time allowed for compliance.
• Section 38, which deals with importation of goods by taxable persons, is extended so that it also covers the acquisition of goods by a taxable person from member states.