Refunds

Tertiary legislation about VAT Refunds in the UK and the EU.

Refunds of UK VAT for non-UK businesses

The following has force of law under Regulation 191(1)(a) and (b) of the VAT Regulations 1995 respectively and was originally published within VAT Notice 723A.

1. Refunds of UK VAT for businesses established outside the UK

1.1 Application form

Applications by non-UK businesses for refunds of VAT incurred in the UK (under the terms of VAT Regulations 1995 SI 1995/2518 section 191(1) (a)) may be made on form VAT 65A and must contain the information requested on that form.

1.2 Certificate proving your business activity

The certificate of status for non-UK businesses required under the terms of VAT Regulations 1995 SI 1995/2518 section 191(1)(b)(i) may be made on form VAT 66A and must contain the information requested on that form.

Using the EU VAT refund system – NI & EU businesses

The following has force of law under regulation 86 of the VAT Regulations 1995 and was originally published in Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU.

1. Refunds of VAT on goods supplied in Northern Ireland to EU businesses — Codes and sub-codes for goods required on refund applications

Use the codes in this section to describe the nature of the goods to reclaim.

Code 1: Fuel

Sub-code: 1.6 Fuel purchased for resale

Code 2

Code not in use

Code 3: Expenditure relating to means of transport (other than goods codes 1)

Sub-codes:

  • 3.2 Expenditure relating to means of transport with a mass less than or equal to 3,500kg other than means of transport for paying
    • 3.2.1 Purchase of means of transport with a mass less than or equal to 3,500kg other than means of transport for paying passengers
    • 3.2.3 Purchase of accessories for a means of transport with a mass less than or equal to 3,500kg other than means of transport for paying passengers
  • 3.4 Expenditure relating to means of goods transport
    • 3.4.1 Purchase of a means of goods transport
  • 3.9 Purchase of passenger car of ‘M1’ category
  • 3.10 Purchase of accessories for passenger cars of ‘M1’ category

Code 4

Code not in use

Code 5

Code not in use

Code 6

Code not in use

Code 7

Code not in use

Code 8

Code not in use

Code 9: Expenditure on luxuries, amusements and entertainment

Sub-codes:

  • 9.1 Purchase of alcohol
  • 9.2 Purchase of manufactured tobacco
  • 9.4 Expenditure on maintenance of pleasure craft if not services
  • 9.5 Expenditure on works of art, collectors’ items and antiques
  • 9.7 Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3 if not services

Code 10: Other

Where you have entered code 10, with no accompanying sub-code, you must provide a free text description of the goods or services in English.

Sub-codes:

  • 10.1 Tools
  • 10.5 Purchase of property
    • 10.5.1 Purchase of immoveable property
    • 10.5.2 Purchase of immoveable property used as a dwelling
    • 10.5.3 Purchase of moveable property other than code 2
  • 10.6 Provision of water, gas or electricity through a distribution network
  • 10.7 Gifts of a small value
  • 10.8 Office expenses
  • 10.10 Flat rate additions on livestock and agricultural produce
  • 10.13 Goods acquired by a travel organiser for the direct benefit of the traveller
  • 10.14 Goods purchased for resale other than 1.6