Commentary

V5.153 Claim for VAT on goods imported for non-business purposes

Part V5 Compliance, enforcement and appeals

V5.153 Claim for VAT on goods imported for non-business purposes

V5.153 Claim for VAT on goods imported for non-business purposes

Where a taxable person imports goods which belong wholly or partly to someone else, and after importation the goods are to be used wholly or partly for non-business purposes, the tax due on importation is not available for credit as input tax1; however a separate claim may be made to recover the VAT amount paid. This would apply, for example, where a registered marine repair trader imports a privately-owned yacht for repair and subsequent delivery to its owner in the UK2.

Traders may make a separate claim for repayment3. This will

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