Schedule 9ZB, Part 2, paragraph 6

No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person. But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if— the last supply of those goods before their removal is zero-rated as a result of that removal, ... duty under section 30C of TCTA 2018 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose) , or sub-paragraph (3A) applies to the removal. Any VAT that is chargeable as a result of sub-paragraph (2)(a) becomes chargeable from the later of— the time when the goods were treated as having been imported as a result of the removal, and the time at which that last supply becomes zero-rated. This sub-paragraph applies to a removal if— the removal is in the course of a supply, and the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply. In this paragraph “qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).

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