VEXP10520 | Introduction: VAT law on exports and removals: UK primary law

Section 30(6) of the VAT Act 1994 permits the zero rating of goods exported by the supplier to a destination outside the UK or supplied for use as stores or retail sale on a voyage or flight to a final destination outside the UK.

Section 30(8) of the VAT Act 1994 permits the zero rating of goods exported in other circumstances

Section 30(10) of the VAT Act 1994 permits the Commissioners to demand payment of output tax from the person to whom the goods were supplied or any person found in possession of the goods in the UK where

• goods supplied for export or removal have not been exported or removed, or

• the conditions for zero-rating the supply have not been met.