Value Added Tax Act 1994 Schedule 9ZA paragraph 33

Credit for, or repayment of, overstated or overpaid VAT

Paragraph 33 extends the rules on claiming credit or repayment for overstated or overpaid VAT so that, in Northern Ireland, EU VAT instruments are also covered.

• Section 80 of the VAT Act 1994 allows businesses to claim credit or a repayment where they have overstated or overpaid VAT.
• Section 80(3C) refers to "VAT provisions" — paragraph 33 ensures that, for Northern Ireland purposes, this also includes any provision of any EU instrument relating to VAT or connected matters.
• This extension applies because certain EU VAT rules continue to have effect in Northern Ireland under the Windsor Framework, given effect by section 7A of the European Union (Withdrawal) Act 2018.
• In practice, a Northern Ireland business that has overpaid VAT under an applicable EU VAT rule can use the section 80 mechanism to claim credit or repayment, just as it would for overpayments under domestic VAT law.