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VRDP46000 | Imports into the United Kingdom and acquisitions from other Member States

From HM Revenue & Customs · VAT Relief for Disabled People Manual

Imports

For conditions and information about the VAT treatment of goods purchased from outside the UK, see ‘Notice 701/7 VAT reliefs for disabled people’.

Acquisitions

EU rules relating to acquisitions from EU member states still apply to businesses in Northern Ireland. For conditions and information about the VAT treatment of goods purchased from another Member State see ‘Notice 701/7’.