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Detail of outcome
This document provides details of the responses to the consultation and sets out the actions HMRC will take as a result. The consultation exercise confirmed that the draft legislation does achieve the intended policy change. Therefore, changes to the law will be implemented on 1 October 2013 as planned. HMRC will issue further publicity and guidance to provide affected businesses with more information about the impact of the changes. We will also update existing web guidance and public notices to ensure the changes are accurately reflected. A tax information and impact note has been published on the HMRC website.
This consultation considers changes to VAT zero-rating of exports where goods are supplied to UK VAT registered customers established in countries other than the UK. A further change will be made to amend an outdated reference to Excise law. The purpose of this consultation is to consider whether the proposed changes to VAT law achieve the intended result, and to understand the impact of the changes on affected businesses.