Value Added Tax Act 1994 Schedule 9ZA paragraph 18A

Refund of NI acquisition VAT to persons constructing certain buildings

Paragraph 18A provides for refunds of NI acquisition VAT or equivalent EU member state VAT to individuals who acquire goods from EU member states for use in qualifying construction projects in Northern Ireland carried out outside the course of business.

• Individuals undertaking qualifying non-business construction work in Northern Ireland can claim a refund of NI acquisition VAT charged on goods acquired from an EU member state for those works
• Where VAT is instead charged under the law of an EU member state on the supply of goods used for qualifying works, HMRC must pay the claimant an amount equal to that VAT
• Qualifying works are: construction of dwellings in Northern Ireland, construction of buildings for relevant residential or charitable purposes in Northern Ireland, and residential conversions of buildings in Northern Ireland
• The rules governing VAT refunds under section 35 (refund of VAT to persons constructing certain buildings) are applied, with appropriate modifications, to refunds and payments made under this paragraph

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