VROBP3040 - Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: enquiries about claims

1) Written requests for information. All written requests for information about claims for repayment of VAT incurred in Northern Ireland are to be sent to the Overseas Repayment Unit (ORU). Please contact the ORU using this email address: newcastle.oru@hmrc.gov.uk.

2) Deductible inputs. Callers are to be referred to the guidance Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU and offered additional advice as necessary.

3) Imports. VAT charged on goods imported for use by an overseas claimant for business purposes may be refunded provided there is no other form of import relief. When an overseas business enquires verbally on this point, the caller is to be told that refunds of VAT on imported goods will normally be allowed only if it can be shown that no other form of import relief is available. The caller is to be advised on the other forms of import relief as necessary (Imports guidance). If the caller has already incurred VAT on imported goods and wishes to claim relief under this scheme, then ask the Overseas Repayment Unit (ORU), using email address newcastle.oru@hmrc.gov.uk, for advice.

4) Partial exemption. VAT can only be recoverable to the extent it is used to make taxable supplies. For goods and services used to make both taxable and exempt supplies, the claimant should make an apportionment based on the partial exemption recovery rate in the claimant’s member State.