Section 133C — Value Added Tax Regulations 1995: VAT Retail Export Scheme

VAT Retail Export Scheme 133C 1 Where the Commissioners are satisfied that—

a goods, which at the time of the supply were located in Northern Ireland, have been supplied to a person who is an overseas visitor and who, at the time of the supply, intended to depart from the relevant states before the end of the third month following that in which the supply is effected and that the goods should accompany him, b save as they may allow, the goods were produced to the competent authorities for the purposes of the common system of VAT in the relevant state from which the goods were finally exported to a place outside the relevant states, and c the goods were exported to a place outside the relevant states, the supply, subject to such conditions as they may impose, shall be zero-rated.

2 In this regulation—

a “ goods ” does not include—

i a motor-vehicle, or ii a boat intended to be exported under its own power, b the words “overseas visitor” refer to a traveller who is not established within the relevant states, c for the purposes of paragraph (b) above, a traveller is not established within the relevant states only if that traveller's domicile or habitual residence is situated outside the relevant states, d solely for the purposes of paragraph (c) above, the traveller's domicile or habitual residence is the place entered as such in a valid—

i identity document, ii identity card, or iii passport, e a document referred to in sub-paragraph (i), (ii) or (iii) of paragraph (d) is valid for the purposes of that paragraph only if—

i it is so recognised by the Commissioners, and ii it is not misleading as to the traveller's true place of domicile or habitual residence.