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Supplies to visitors

»Ê¹ÚÌåÓýapp same basic pre-conditions for zero-rating set out in VRDP05000 apply to goods and services supplied in the UK, regardless of whether the purchaser is a disabled UK resident or a disabled visitor from abroad. Some goods supplied to visitors may not be eligible for zero-rating under Group 12, but businesses in Northern Ireland may still be able to zero-rate the supply under the retail export scheme see ‘Notice 704 VAT retail exportsâ€�.

Exports

For exports and removals of goods from the United Kingdom see ‘Notice 703 Exports and removals of goods from the UK�.

Special rules apply to goods that are located in Northern Ireland and sent to an EU destination.

»Ê¹ÚÌåÓýapp eligibility declaration regime applies to these sales in the same way as it does to internal, UK sales. If a Northern Ireland based supplier sells to individual disabled people or eligible charities in EU countries, he should ask those customers to provide a declaration in the normal way see VRDP44000.