Value Added Tax Act 1994 Schedule 9ZA paragraph 19

Refunds in relation to new means of transport supplied to member States

Section 19 provides for VAT refunds to non-VAT-registered persons who supply a new means of transport (such as a car, boat or aircraft) that is removed from Northern Ireland to an EU member State.

• A person who is not VAT-registered and who supplies a new means of transport that is removed from Northern Ireland to an EU member State can claim a refund of the VAT they originally paid on acquiring that vehicle
• The refund covers either the VAT charged on the original supply of the transport to that person, or the VAT paid on its acquisition from a member State or on its importation into the United Kingdom through Northern Ireland
• The refund is capped at the amount of VAT that would have been due if the onward supply had been a standard taxable supply by a VAT-registered person and had not been zero-rated
• Claims must be submitted within the time limit and in the form prescribed by HMRC regulations, must include the required information, and must be accompanied by the specified supporting documents