Value Added Tax Act 1994 section 36A

Relief from VAT on acquisition if importation would attract relief

Section 36A allows the Treasury to grant VAT relief on goods acquired from another member State where the same goods would qualify for import VAT relief if they had been imported from outside the member States.

• The Treasury may make orders granting VAT relief on acquisitions from other member States, mirroring the relief that would apply under section 37 if the goods had been imported from outside the member States.
• Any relief granted under such an order may be made subject to conditions, which can include restrictions on how the goods may be disposed of or dealt with after acquisition.
• If a condition attached to the relief is breached or not met, the VAT that was relieved becomes payable at the point of breach or at the latest time permitted for compliance with the condition.
• This provision was amended by the Taxation (Cross-border Trade) Act 2018, reflecting changes to the UK's VAT framework in connection with cross-border trade arrangements.