Value Added Tax Act 1994 section 3

Movements between Northern Ireland and Great Britain

Section 3 of Schedule 9ZB sets out the VAT treatment of goods moved between Northern Ireland and Great Britain, treating such movements similarly to imports for VAT purposes.

• Supplies of goods moved between Northern Ireland and Great Britain are zero-rated, provided any conditions set out in regulations or imposed by HMRC are met — but zero-rating does not apply to goods moved from Great Britain to Northern Ireland where the supplier opts into a margin scheme.
• When goods are moved from Northern Ireland to Great Britain, VAT is charged on their entry into Great Britain as though they had been imported into the United Kingdom, and all import-related VAT rules apply accordingly.
• When goods are moved from Great Britain to Northern Ireland, VAT is charged on their entry into Northern Ireland as though they had been imported into the United Kingdom from outside it, with import VAT rules applying as modified by Part 1 of the Schedule.
• The Treasury has the power to make regulations that supplement or modify any VAT provisions — including those in Union customs legislation — so far as they relate to VAT charged on these movements between Northern Ireland and Great Britain.