VATRESNI2400 | Basic principles of the scheme: What is the legal basis for the scheme's conditions?

From HM Revenue & Customs · VAT Retail Export Scheme (Northern Ireland)

The basic conditions for zero-rating supplies of goods for personal export are set out in Notice 704 VAT Retail Export Scheme (Northern Ireland). The legal basis for those conditions and where further guidance on their interpretation can be found, is as follows:

Condition – abbreviated description in Notice 704	Relevant Law	Section of Guidance
Zero Rating	VATA 1994 s.30(8) and s.30(10),s.40A & Sch 9ZB	VATRESNI 2100 & 6150
Zero Rating movement of goods NI-GB	VAT Regs 95 regs 133(A) & 133(C)	VATRESNI 2100 & 3200
Exports in respect of Northern Ireland and conditions for the scheme in NI	VATA 1994 s.30(8)(b)VAT Regs 1995 regs 133(A) & 133(C)Notice 704	VATRESNI 2100 & 6150
Goods must be eligible for sale under the scheme	VATA 1994 s.30(8)VAT Regs 1995 reg 133(C)	VATRESNI 6300 & 7000
Customer must make purchase in person: no facility for representative	VATA 1994 s.30(8)(b)Notice 704	VATRESNI 6150
Goods must be exported from the EU	VATA 1994 s.30(8)VAT Regs 1995 reg 133(C)VAT Notice	VATRESNI 2100
Goods must be exported by last day of 3 month following month of purchase	VATA 1994 s.30(8)VAT Regs 1995 reg 133(C)Notice 704	VATRESNI 4200 & 7000
Goods must be produced to Customs at point of exit from the EU	VAT Regs 1995 reg 133(C)Notice 704	VATRESNI 4000
Certified VAT refund document required as proof of export	VATA 1994 s.30(8)Notice 704	VATRESNI 3500 & 4200
Goods may not be zero-rated until the VAT is refunded	VATA 1994 s.30(8)(b)Notice 704	VATRESNI 3500
Retailer is liable to account for the import VAT	NI Regs 2020/1546 reg 9Notice 704	VATRESNI 3050