As described at ¶66-200, since 1 January 2021, when an NMT is purchased in the EU and brought to Northern Ireland by a non-VAT registered person (usually a private individual) UK VAT is due on the acquisition of the vehicle, vessel or aircraft.

The purchase of the NMT in the EU should have been VAT-free and the relevant member state should have procedures similar to those which operate in the UK when EU persons buy NMTs in Northern Ireland (set out at ¶66-220). If EU VAT was incurred on the purchase this can only be recovered by liaising with the EU supplier, EU VAT cannot be reclaimed from HMRC (Notice 728 para. 3.17 see also case law example at ¶66-260).

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