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The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

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The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 Changes to legislation: There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020. (See end of Document for details) STATUTORY INSTRUMENTS 2020 No. 1546 EXITING THE EUROPEAN UNION VALUE ADDED TAX The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 Made - - - - 18th December 2020 Laid before the House of Commons - - - - 21st December 2020 Coming into force in accordance with regulation 1 The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a) and (3) and 52(2) of the Taxation (Cross-border Trade) Act 2018 F1. In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax, including to make such provision as might be made by Act of Parliament. In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU for these Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint. F1 2018 c. 22 (“TCTA”); section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury. Part 1 Preliminary Citation and commencement 1. These Regulations may be cited as the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 and come into force on such day or days as the Treasury may by regulations made under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint. Document Generated: 2021-08-13 Changes to legislation: There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020. (See end of Document for details) Commencement Information I1 Reg. 1 not in force at made date, see reg. 1 I2 Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch. Interpretation 2.—(1) Terms used in both these Regulations and the Value Added Tax Act 1994 F2 have the same meaning in these Regulations as they have in that Act. (2) That Act is referred to in these Regulations as “VATA”. F2 1994 c. 23 (“VATA”). Commencement Information I3 Reg. 2 not in force at made date, see reg. 1 I4 Reg. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch. Part 2 Liability for VAT on removals: exceptions Removals of gold: customer to account 3.—(1) Paragraph (2) applies where— (a) a taxable person F3 makes a taxable supply of gold within the meaning of section 55(5) F4 of VATA (customers to account for tax on supplies of gold etc) to a person (P) who— (i) is a taxable person at the time the supply is made; and (ii) is supplied in connection with the carrying on by P of a business; and (b) the supply involves the removal of the gold from Great Britain to Northern Ireland; or vice versa. (2) Where this paragraph applies, P (and only P) is treated as having imported the gold for the purpose of paragraph 4 of Schedule 9ZB F5 to VATA (liability for VAT on movements between Great Britain and Northern Ireland) instead of the supplier F6. (3) This regulation is subject to regulation 6 (special customs procedures). F3 Defined by section 3 VATA. F4 Section 55 was relevantly amended by sections 29 and 32 of the Finance Act 1996 (c. 8). F5 Schedule 9ZB was inserted into VATA by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26) (“TPTPA”) and amended by paragraph 27 of Schedule 3 to the TPTPA. F6 See paragraph 4(3) of Schedule 9ZB. Commencement Information I5 Reg. 3 not in force at made date, see reg. 1 I6 Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch. 2 Document Generated: 2021-08-13 Changes to legislation: There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020. (See end of Document for details) Removals of investment gold: person to account is the person who would have accounted for VAT on the supply 4.—(1) Paragraph (2) applies where— (a) a taxable person makes a supply of gold of a description which but for Note 4(b) to Group 15 of Schedule 9 F7 to VATA (investment gold) would have fallen within that Group; and (b) the supply involves the removal of the gold from Great Britain to Northern Ireland, or vice versa. (2) Where this paragraph applies, the person who is treated as having imported the gold for the purpose of paragraph 4 of Schedule 9ZB to VATA is the person (and only that person) who would be required to account for VAT on the supply of the gold if the supply were a taxable but not a zero- rated supply. (3) This regulation is subject to regulation 6 (special customs procedures). F7 Group 15 was inserted into VATA by S.I. 1999/3116. Articles 5-7 of S.I. 1973/173 prescribe who is obliged to account for VAT on such a supply. Commencement Information I7 Reg. 4 not in force at made date, see reg. 1 I8 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch. Section 55A supplies: customer to account 5.—(1) Paragraph (2) applies where— (a) a taxable person receives a taxable supply of goods which are of a description specified in an order made under section 55A(9) F8 of VATA (customers to account for tax on supplies of goods or services of a kind used in missing trader fraud) and which are not excepted supplies for the purposes of that section; and (b) the supply involves the removal of the goods from Great Britain to Northern Ireland, or vice versa. (2) Where this paragraph applies, the taxable person who receives the supply (and only that person) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA instead of the supplier. (3) This regulation is subject to regulation 6 (special customs procedures). F8 Section 55A was inserted by section 19 of the Finance Act 2006 (c.25) and amended by section 50 of the Finance Act 2010 (c. 13), section 203 of, and paragraph 6 of Schedule 28 to, the Finance Act 2012 (c. 14), section 43 of, and paragraph 55 of Schedule 8 to, TCTA and section 51 of the Finance Act 2019 (c. 1). The amendment made by TCTA is not yet in force. Commencement Information I9 Reg. 5 not in force at made date, see reg. 1 I10 Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch. Removals where goods declared to special customs procedure 6.—(1) Paragraph (2) applies where goods are— (a) removed from Great Britain to Northern Ireland or vice versa; and 3 Document Generated: 2021-08-13 Changes to legislation: There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020. (See end of Document for details) (b) declared to a special customs procedure on their entry into that other territory. (2) Where this paragraph applies, the person who is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA is the person who causes the goods to be placed into free circulation, and not the person described in paragraph 4(3) or (4) of that Schedule, or any person described in this Part. (3) A person (P) who (but for this regulation) would be treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA is so treated if, on or before the date on which P would have to pay the VAT charged on the removal of those goods, P does not hold evidence of a description specified in a public notice made by the Commissioners of the goods having been placed into a special customs procedure. (4) In this regulation— (a) “special customs procedure” means— (i) a procedure listed in Article 210 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code F9, as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 F10; or (ii) a procedure listed in section 3(4) of the Taxation (Cross-border Trade) Act 2018; (b) the reference to causing goods to be placed into free circulation is a reference to placing goods on the market, or putting them to private use or consumption, in Northern Ireland or Great Britain, as the case may be. F9 OJ L 269 10.10.2013, p 1. F10 2018; c. 16. Section 7A was inserted by section 5 of the European Union (Withdrawal Agreement) Act 2020 (c. 1). Commencement Information I11 Reg. 6 not in force at made date, see reg. 1 I12 Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch. Movement of own goods and on behalf of third party: remover to account 7.—(1) Paragraph (2) applies where a taxable person (T) makes a relevant removal of goods from Great Britain to Northern Ireland in the course of T's business but otherwise than in the course of a taxable supply and as a result of which ownership in the goods does not pass.
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