F1PART 20ARepayments to EU traders incurring VAT on goods in Northern Ireland

Annotations:

Application of this Part

184D

For paragraph (2) of regulation 173B read—

2

A claim for repayment may not be made in respect of VAT charged on—

a

an importation of goods in respect of which the VAT charged is eligible for other relief;

b

a supply or importation of goods which the claimant has removed or intends to remove from Northern Ireland to a member State, or which the claimant has exported or intends to export to a place outside the member States or to remove to Great Britain;

c

a supply or importation of goods which the claimant has used or intends to use for the purpose of any supply made in the course of a business activity carried on by the claimant in Northern Ireland;

d

a supply or importation of goods which if made to a taxable person would be excluded from credit under section 25 of the Act (payment of VAT by reference to accounting periods and credit for input tax against output tax); or

e

the supply or importation of goods to a travel agent which is for the direct benefit of a traveller other than the travel agent or the travel agent's employee.