The UK government is delaying the introduction of its proposed export refund scheme which would allow refunds of VAT for second-hand motor vehicles bought in Great Britain and moved to Northern Ireland or the EU for resale.
The scheme had been due to start on 1 October 2022, but the government has abandoned the start date while discussions continue with the EU on the future of the Northern Ireland Protocol. HMRC intends to update its guidance on the new scheme ‘in due course’. In the meantime, HMRC says that ‘businesses can continue to rely on HMRC’s existing guidance Sales of second-hand motor vehicles in Northern Ireland, and the arrangements that have been in place since 2021 continue to apply’.
The UK government is delaying the introduction of its proposed export refund scheme which would allow refunds of VAT for second-hand motor vehicles bought in Great Britain and moved to Northern Ireland or the EU for resale.
The scheme had been due to start on 1 October 2022, but the government has abandoned the start date while discussions continue with the EU on the future of the Northern Ireland Protocol. HMRC intends to update its guidance on the new scheme ‘in due course’. In the meantime, HMRC says that ‘businesses can continue to rely on HMRC’s existing guidance Sales of second-hand motor vehicles in Northern Ireland, and the arrangements that have been in place since 2021 continue to apply’.
