Value Added Tax Act 1994 section 33

Modifications in relation to exports: goods removed to Isle of Man

Section 33 of Schedule 9ZB sets out how zero-rating and VAT relief provisions apply when goods are moved between Northern Ireland and the Isle of Man.

• Moving goods from Northern Ireland to the Isle of Man is treated as an export for zero-rating purposes under section 30(8) and Group 15 of Schedule 8.
• Where a supply is zero-rated on the basis that goods have been or will be removed from Northern Ireland to the Isle of Man, the safeguard provisions in section 30(10) apply with references to the United Kingdom reading as references to Northern Ireland.
• When goods arrive in Northern Ireland from the Isle of Man, this is treated as an importation, and section 37 VAT relief on importation can apply, with export references extended to cover removal from Northern Ireland to the Isle of Man.
• The same modification that applies to goods moved from Northern Ireland to Great Britain under paragraph 14(2)(c) also applies to goods moved from Northern Ireland to the Isle of Man.