![]() This notice lays down the conditions, which must be met in full, for exported goods to be zero-rated. Under the UK VAT law, HMRC may specify conditions to prevent evasion, avoidance or abuse. section 30(10) of the VAT Act 1994 for circumstances where the conditions for zero rating are not metĮxtra Statutory Concession (section 8 of this notice) exists to allow relief from taxation in specific circumstances.section 30(8) of the VAT Act 1994 and Regulations 129 and 133B of the VAT Regulations (Statutory Instrument 1995/2518) for indirect exports.section 30(7) of the VAT Act 1994 for exceptions to ‘stores’.section 30(6) of the VAT Act 1994 for direct exports and ‘stores’.The principal UK VAT law relating to the zero rating of exports of goods for VAT purposes can be found in: involved in the exportation of goods as a customs clearing agent, freight forwarder, haulier, warehousekeeper, shipping company or airline.a VAT-registered person and you intend to export goods.It also provides guidance on what you should do when you export goods in specific circumstances.įor information about services performed on goods for export, read Place of supply of services (VAT Notice 741A). This notice explains the conditions for zero rating VAT on an export of goods, that is, when the goods leave the UK. Northern Ireland exported out of the UK to non-EU destinationsĬountries that are part of the UK for VAT purposes are explained in paragraph 2.7.įind out about VAT on movements of goods between Northern Ireland and the EU.Great Britain (England, Scotland and Wales) exported out of the UK. ![]() This notice applies to supplies made on or after 1 January 2021 from:
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