Value Added Tax Act 1994 section 30(5) as modified by Schedule 9ZB paragraph 8

Movements of goods by charities

Schedule 9ZB paragraph 8 modifies how the zero-rating rules for charity exports apply when goods move between Great Britain and Northern Ireland, reflecting Northern Ireland's continued alignment with EU VAT rules for goods.

• Under section 30(5), when a charity exports goods that would otherwise be zero-rated as a supply, special rules treat those goods as if they were supplied in the United Kingdom.
• Paragraph 8 extends this treatment so that moving goods from Great Britain to Northern Ireland is treated in the same way as an export — meaning the charity export rules apply to that movement.
• However, when a charity moves goods from Northern Ireland to an EU member state, this is not treated as an export for the purposes of section 30(5), so the special charity export provision does not apply to that movement.
• The practical effect is that the GB-to-NI movement of goods by charities is caught by the same rules as an international export, while NI-to-EU movements are excluded and instead follow the EU VAT framework applicable in Northern Ireland.