Schedule 9ZA, Part 4, paragraph 19(1)

Where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport that involves the removal of the goods to a member State from Northern Ireland, the Commissioners must, on a claim made in that behalf, refund to that person, as the case may be— the amount of any VAT on the supply of that means of transport to that person, or the amount of any VAT paid by that person on the acquisition of that means of transport from a member State or on its importation into the United Kingdom as a result of its entry into Northern Ireland.

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Source: legislation.gov.uk · retrieved 2026-07-28