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VAT changes take effect in Northern Ireland from 1 May

May 02, 2023
From 1 May 2023, two new VAT changes took effect in Northern Ireland; the zero rate/reduced rate of VAT rate on certain energy saving materials and heating equipment and the new VAT related payment scheme for certain second hand cars.

HMRC has published updated guidance on these on GOV.UK as follows:-

  • Energy-saving materials and heating equipment (VAT Notice 708/6);
  • Check which records to keep for second-hand vehicles you export to the EU for resale;
  • Sales of second-hand motor vehicles in Northern Ireland;
  • Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale;
  • Check which records to keep for second-hand vehicles you move to Northern Ireland for resale; and
  • Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland for resale.

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