Value Added Tax Act 1994 section 6

Relief for qualifying Northern Ireland goods

Section 6 of Schedule 9ZB provides a VAT relief for qualifying Northern Ireland goods moved from Northern Ireland to Great Britain, and sets out the circumstances in which that relief does not apply.

• Goods qualifying as Northern Ireland goods are generally relieved from VAT when moved from Northern Ireland to Great Britain, unless the movement is part of a taxable supply by a taxable person
• The relief is denied where the last supply before removal was zero-rated because of the removal, where customs duty is charged on the removal as an avoidance measure, or where the goods only qualify as Northern Ireland goods because they were moved from an EU member state to Northern Ireland as part of the same supply
• Where relief is denied because the last supply was zero-rated, VAT becomes chargeable from the later of the deemed import time or the time the supply becomes zero-rated
• Qualifying Northern Ireland goods are defined by reference to section 8C(6) of the European Union (Withdrawal) Act 2018