Value Added Tax Act 1994 section 99

Refund of VAT to Government of Northern Ireland

Section 99, read together with Schedule 9ZA paragraph 37, ensures that the Government of Northern Ireland can obtain VAT refunds not only on domestic supplies but also on goods acquired from EU member states.

• The Government of Northern Ireland is entitled to reclaim VAT charged on goods acquired from EU member states, on the same basis as VAT charged on domestic supplies of goods or services to that Government.
• Where the Government of Northern Ireland carries on a business, any VAT amounts attributable to acquisitions of goods from EU member states for that business are treated in the same way as VAT on domestic supplies for the same business purpose.
• This provision extends the existing domestic VAT refund mechanism under section 99 to cover cross-border acquisitions from EU member states.
• The effect is to ensure the Government of Northern Ireland is not disadvantaged in VAT terms when it sources goods from an EU member state rather than from a domestic supplier.