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PART XVIIU.K.[F1MEANS OF TRANSPORT]

Textual Amendments

Interpretation of Part XVIIU.K.

146.  In this Part—

“claim” means a claim for a refund of VAT made pursuant to [F2paragraph 19 of Schedule 9ZA to] the Act and “claimant” shall be construed accordingly;

“competent authority” means an authority having powers under the laws in force [F3in a relevant territory] to register a vehicle for road use [F4in that territory];

“first entry into service” in relation to a new means of transport means the time determined in relation to that means of transport under regulation 147;

[F5“new means of transport” has the meaning given by paragraph 83 of Schedule 9ZA to the Act;]

“registration” means registration for road use in a member State corresponding in relation to that member State to registration in accordance with the Vehicles Excise and Registration Act 1994(1);

[F6“relevant territory” means a member State or Northern Ireland.]

Textual Amendments

Commencement Information

I1Reg. 146 in force at 20.10.1995, see reg. 1

First entry into service of a means of transportU.K.

147.  —

(1) For the purposes of [F7paragraph 83 of Schedule 9ZA to] the Act a means of transport is to be treated as having first entered into service—

(a)in the case of a ship or aircraft—

(i)when it is delivered from its manufacturer to its first purchaser or owner, or on its first being made available to its first purchaser or owner, whichever is the earlier, or

(ii)if its manufacturer takes it into use for demonstration purposes, on its being first taken into such use, and

(b)in the case of a motorised land vehicle—

(i)on its first registration for road use by the competent authority [F8in the relevant territory] of its manufacture or when a liability to register for road use is first incurred [F8in the relevant territory] of its manufacture, whichever is the earlier,

(ii)if it is not liable to be registered for road use [F8in the relevant territory] of its manufacture, on its removal by its first purchaser or owner, or on its first delivery or on its being made available to its first purchaser, whichever is the earliest, or

(iii)if its manufacturer takes it into use for demonstration purposes, on its first being taken into such use.

(2) Where the times specified in paragraph (1) above cannot be established to the Commissioners' satisfaction, a means of transport is to be treated as having first entered into service on the issue of an invoice relating to the first supply of the means of transport.

Textual Amendments

Commencement Information

I2Reg. 147 in force at 20.10.1995, see reg. 1

Notification of acquisition of new [F9ships or new aircraft] by non-taxable persons and payment of VATU.K.

148.  —

(1) Where—

(a)a taxable acquisition of a new [F10ship or new aircraft] takes place in the United Kingdom,

(b)the acquisition is not in pursuance of a taxable supply, and

(c)the person acquiring the goods is not a taxable person at the time of the acquisition,

the person acquiring the goods shall notify the Commissioners of the acquisition within [F1114] days of the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.

(2) The notification shall be in writing in the English language and shall contain the following particulars—

(a)the name and current address of the person acquiring the new [F10ship or new aircraft],

(b)the time of the acquisition,

(c)the date when the new [F10ship or new aircraft] arrived in the United Kingdom,

(d)a full description of the new [F10ship or new aircraft] which shall include any F12... hull or airframe identification number and engine number,

(e)the consideration for the transaction in pursuance of which the new [F10ship or new aircraft] was acquired,

(f)the name and address of the supplier in the member State from which the new [F10ship or new aircraft] was acquired,

(g)the place where the new [F10ship or new aircraft] can be inspected, and

(h)the date of notification.

(3) The notification shall include a declaration, signed by the person who is required to make the notification or a person authorised in that behalf in writing, that all the information entered in it is true and complete.

(4) The notification shall be made at, or sent to, any office designated by the Commissioners for the receipt of such notifications.

(5) Any person required to notify the Commissioners of an acquisition of a new [F10ship or new aircraft] shall pay the VAT due upon the acquisition at the time of notification or within 30 days of the Commissioners issuing a written demand to him detailing the VAT due and requesting payment.

Textual Amendments

Commencement Information

I3Reg. 148 in force at 20.10.1995, see reg. 1

[F13Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VATU.K.

148A.—[F14(1) This regulation applies to a means of transport that is a motorised land vehicle as described by paragraph 2(5E) of Schedule 11 to the Act (a “land vehicle”).]

(2) In this regulation an “excepted relevant person” means a relevant person [F15(see paragraph (5A)] who is—

(a)bringing a land vehicle into the United Kingdom which that person has the approval of the Secretary of State to register and license in the United Kingdom in accordance with Parts 1 and 2 of the Vehicle Excise and Registration Act 1994 using a secure registration and licensing system (whether automated or paper based);

(b)importing a land vehicle into the United Kingdom and who is not a taxable person acting as such in relation to the arrival of the land vehicle in the United Kingdom;

(c)bringing a land vehicle into the United Kingdom which—

(i)is not required to be registered for road use in the United Kingdom, and

(ii)is to remain in the United Kingdom for a period (continuous or otherwise) of not more than 6 months in any 12 months; or

(d)bringing a land vehicle into the United Kingdom which has remained registered for road use in the United Kingdom during the period when it has been outside the United Kingdom.

(3) A relevant person other than an excepted relevant person must notify the Commissioners of the arrival in the United Kingdom of a land vehicle within 14 days of the date of the arrival.

[F16(3A) Where a person falling within paragraph (2)(a) makes a decision that the land vehicle in question will not be registered using the secure registration and licensing system (whether because it is not required to be registered for road use in the United Kingdom or for any other reason), that person must notify the Commissioners of the arrival of that land vehicle in the United Kingdom within 14 days of the date of that decision.]

[F17(4) Where a person falling within paragraph (2)(c) makes a decision—

(a)to register the land vehicle in question for road use in the United Kingdom, or

(b)to keep the land vehicle in the United Kingdom for a period longer than that specified in sub-paragraph (c)(ii) in circumstances where that land vehicle is not required to be registered for road use in the United Kingdom,

that person must notify the Commissioners of the arrival in the United Kingdom of that land vehicle within 14 days of the date of that decision.]

[F18(4A) No obligation arises under paragraph (3) or (4) by reason of the removal of a land vehicle from Northern Ireland to Great Britain or vice versa.]

(5) In this regulation “registered for road use in the United Kingdom” means registered for such use in accordance with the Vehicle Excise and Registration Act 1994 and “register for road use in the United Kingdom” is to be construed accordingly.

[F19(5A) In this regulation “relevant person” has the meaning given by paragraph 2(5D) of Schedule 11 to the Act with the modification applied by paragraph 74(1)(c) of Schedule 9ZA to the Act.]

(6) A person required to notify under paragraph (3) or (4) may authorise a third party to notify on that person’s behalf.

(7) The notification shall be made in the English language.

(8) A notification under paragraph (3) or (4) must—

(a)contain the particulars listed in paragraph (9);

(b)include a declaration by the person required to notify the arrival in the United Kingdom of a land vehicle or a person authorised on that person’s behalf that all the information entered in it is true and complete; and

(c)when made in paper form, be made at or sent to any office designated by the Commissioners for the receipt of such notifications.

(9) The particulars referred to in paragraph (8)(a) are—

(a)the name and current address of the person bringing the land vehicle into the United Kingdom;

(b)the date when the land vehicle arrived in the United Kingdom;

F20(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)a full description of the land vehicle which shall include any vehicle registration mark allocated to it by any competent authority in another member State prior to its arrival and any chassis identification number;

(e)where applicable, the registration number of the person bringing the land vehicle into the United Kingdom;

(f)the date of the notification;

(g)in the case of an acquisition arising from a deemed supply under [F21paragraph 30 of Schedule 9ZB] to the Act—

(i)the value of the transaction determined in accordance with [F22paragraph 11 of Schedule 9ZA] to the Act, and

(ii)details of any relief claimed or to be claimed in relation to the acquisition under Item 2(f) of Group 12 of Schedule 8 to the Act (zero rating: drugs, medicines, aids for the handicapped etc);

(h)in the case of any other acquisition—

(i)the consideration for the transaction in pursuance of which the land vehicle was acquired,

(ii)the name and address of the supplier in the member State from which the land vehicle was acquired, and

(iii)details of any relief claimed or to be claimed in relation to the acquisition under Item 2(f) of Group 12 of Schedule 8 to the Act;

(i)in the case of an import—

(i)the price actually paid or payable for the land vehicle including any deposit, commission and fees,

[F23(ii)any identifying number contained in a customs declaration made for the purposes of Part 1 of the Taxation (Cross-border Trade) Act 2018 or, in Northern Ireland, for the purposes of the corresponding provision of Union customs legislation as defined by paragraph 1(8) of Schedule 9ZB to the Act, and]

(iii)the relevant commodity code entered on the Customs declaration; and

(j)any other particulars specified in a notice published by the Commissioners (which includes such a notice as revised or replaced from time to time).

[F24(9A) In any case falling within paragraph (3A) or (4), the date of the relevant decision is to be treated as the date of the arrival in the United Kingdom of the land vehicle in question for the purposes of paragraph (9)(b).]

(10) Any person required under paragraph (3) or (4) to notify the Commissioners of an arrival which is an acquisition must pay any VAT due on the acquisition at the time and in the manner prescribed in paragraphs (12) to (16) as appropriate.

(11) In the case of an import of a land vehicle, any requirements to notify the importation and pay any tax, duty of customs or duty of excise due as may be prescribed in any of the enactments referred to in section 16(1)(a) and (b) of the Act shall apply in addition to any requirements imposed by or under this regulation.

(12) Where—

(a)the arrival is a taxable acquisition which takes place in the United Kingdom, and

(b)the person acquiring the land vehicle is not a taxable person acting as such in relation to the acquisition of the land vehicle,

payment shall be made at the time of notification.

(13) Where—

(a)the arrival is a taxable acquisition which takes place in the United Kingdom, and

(b)the person acquiring the land vehicle is a taxable person acting as such in relation to the acquisition of the land vehicle,

payment shall be made in accordance with paragraph (15).

(14) Where the arrival is an acquisition arising from a deemed supply under [F25paragraph 30 of Schedule 9ZB] to the Act, payment shall be made in accordance with paragraph (15).

(15) Where this paragraph applies, payment shall be made in accordance with regulation 40 having been accounted for in the appropriate return required by regulation 25.

(16) In any case where—

(a)VAT due is required to be paid at the time of notification under paragraph (12), and

(b)notification is made under regulation 4A,

the relevant payment shall be made solely by means of electronic communications that are acceptable to the Commissioners for this purpose.]

Textual Amendments

Refunds in relation to new means of transportU.K.

149.  A claimant shall make his claim in writing no earlier than one month and no later than 14 days prior to making the supply of the new means of transport by virtue of which the claim arises.

Commencement Information

I4Reg. 149 in force at 20.10.1995, see reg. 1

150.  The claim shall be made at, or sent to, any office designated by the Commissioners for the receipt of such claims.U.K.

Commencement Information

I5Reg. 150 in force at 20.10.1995, see reg. 1

151.  The claim shall contain the following information—U.K.

(a)the name, current address and telephone number of the claimant,

(b)the place where the new means of transport is kept and the times when it may be inspected,

(c)the name and address of the person who supplied the new means of transport to the claimant,

(d)the price paid by the claimant for the supply to him of the new means of transport excluding any VAT,

(e)the amount of any VAT paid by the claimant on the supply to him of the new means of transport,

(f)the amount of any VAT paid by the claimant on the acquisition of the new means of transport from another member State or on its importation F26...,

(g)the name and address of the proposed purchaser, the member State to which the new means of transport is to be removed, and the date of the proposed purchase,

(h)the price to be paid by the proposed purchaser,

(i)a full description of the new means of transport including, in the case of motorised land vehicles, its mileage since its first entry into service and, in the case of ships and aircraft, its hours of use since its first entry into service,

(j)in the case of a ship, its length in metres,

(k)in the case of an aircraft, its take-off weight in kilograms,

(l)in the case of a motorised land vehicle powered by a combustion engine, its displacement or cylinder capacity in cubic centimetres, and in the case of an electrically propelled motorised land vehicle, its maximum power output in kilowatts, described to the nearest tenth of a kilowatt, and

(m)the amount of the refund being claimed.

Textual Amendments

Commencement Information

I6Reg. 151 in force at 20.10.1995, see reg. 1

152.  The claim shall be accompanied by the following documents—U.K.

(a)the invoice issued by the person who supplied the new means of transport to the claimant or such other documentary evidence of purchase as is satisfactory to the Commissioners,

(b)in respect of a new means of transport imported F27... by the claimant, documentary evidence of its importation and of the VAT paid thereon, and

(c)in respect of a new means of transport acquired by the claimant from another member State, documentary evidence of the VAT paid thereon.

Textual Amendments

Commencement Information

I7Reg. 152 in force at 20.10.1995, see reg. 1

153.  The claim shall include a declaration, signed by the claimant or a person authorised by him in that behalf in writing, that all the information entered in or accompanying it is true and complete.U.K.

Commencement Information

I8Reg. 153 in force at 20.10.1995, see reg. 1

154.  The claim shall be completed by the submission to the Commissioners of—U.K.

(a)the sales invoice or similar document identifying the new means of transport and showing the price paid by the claimant’s customer, and

(b)documentary evidence that the new means of transport has been removed to another member State.

Commencement Information

I9Reg. 154 in force at 20.10.1995, see reg. 1

Supplies of new means of transport to persons [F28departing Northern Ireland for a member State]U.K.

155.  The Commissioners may, on application by a person who is not taxable in [F29a member State] and who intends—

(a)to purchase a new means of transport in [F30Northern Ireland], and

(b)to remove that new means of transport [F31from Northern Ireland] to [F29a member State],

permit that person to purchase a new means of transport without payment of VAT, for subsequent removal to [F29a member State] within 2 months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.

Textual Amendments

Commencement Information

I10Reg. 155 in force at 20.10.1995, see reg. 1

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