Value Added Tax Act 1994 section 32

Application of Part 2 of this Schedule

Section 32 extends the VAT rules that govern the movement of goods between Northern Ireland and Great Britain so that they also apply to goods moving between Northern Ireland and the Isle of Man.

• Goods removed from Northern Ireland to the Isle of Man qualify for zero-rating in the same way as goods removed from Northern Ireland to Great Britain.
• Goods removed from the Isle of Man to Northern Ireland are subject to the same VAT charge and related provisions as goods removed from Great Britain to Northern Ireland.
• Liability for VAT on goods moved from the Isle of Man to Northern Ireland follows the same rules as for Great Britain to Northern Ireland movements, and the definition of "taxable person" is widened to include persons registered (or required to be registered) under Isle of Man legislation for any tax corresponding to VAT.
• The zero-rating that applies to supplies made before a declaration on removal also extends to goods moved from the Isle of Man to Northern Ireland.