V4.301 Zero-rating of exports
This paragraph examines the zero-rating of exports and of goods supplied as stores. It also considers the conditions that must be met for zero-rating to apply and the consequences of a failure to meet those conditions.
Scope of zero-rating for exports and goods supplied as stores
The UK provisions in respect of exports are contained in VATA 1994, s 30(5)-(9) and regulations made thereunder. They provide for the zero-rating of:
- Ìý
•ÌýÌýÌýÌý the supply of goods exported by the supplier
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•ÌýÌýÌýÌý the supply of goods where the supplier has shipped them for use as stores on a non-private voyage or flight to an eventual destination outside the UK, or as merchandise for sale by retail to person carried on such a voyage or flight
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•ÌýÌýÌýÌý goods otherwise exported or to be exported (ie indirect exports – see below)
It should be noted that goods exported by a charity are deemed to be supplied by the charity in the UK and in the course of
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