Value Added Tax Act 1994 Schedule 9ZD paragraph 2

"Scheme supply"

Paragraph 2 of Schedule 9ZD defines what counts as a "scheme supply" for the purposes of the special VAT scheme for distance sales involving Northern Ireland.

• A "scheme supply" is a supply of goods that would qualify as an intra-Community distance sale of goods under the EU VAT Directive.
• The definition relies on Article 14(4) of the EU VAT Directive, which sets out the meaning of intra-Community distance sales.
• For this definition to work in a UK context, references to "Member State" in the Directive are treated as if they also include Northern Ireland.
• This reflects Northern Ireland's unique position under the Windsor Framework, where it continues to follow EU VAT rules for goods.