VRDP45000 | Exports and removals from the United Kingdom

Supplies to visitors

The same basic pre-conditions for zero-rating set out in VRDP05000 apply to goods and services supplied in the UK, regardless of whether the purchaser is a disabled UK resident or a disabled visitor from abroad. Some goods supplied to visitors may not be eligible for zero-rating under Group 12, but businesses in Northern Ireland may still be able to zero-rate the supply under the retail export scheme see ‘Notice 704 VAT retail exports’.

Exports

For exports and removals of goods from the United Kingdom see ‘Notice 703 Exports and removals of goods from the UK’.

Special rules apply to goods that are located in Northern Ireland and sent to an EU destination.

The eligibility declaration regime applies to these sales in the same way as it does to internal, UK sales. If a Northern Ireland based supplier sells to individual disabled people or eligible charities in EU countries, he should ask those customers to provide a declaration in the normal way see VRDP44000.