An idle Friday afternoon question re VAT

If you export an exempt item, does it become zero rated?

Didn't find your answer?

Purely an idle question as it occurred to me while I was doing something else, not for a client and something I could probably find out if I dug but I thought I'd pose it here instead.  If you export one of the few items that are exempt (a work of art or some investment gold being the only two I can readily think of), does it retain its exempt status or does it become zero-rated? 

s30(6) VATA 1994 just says zero rating applies if goods are exported, it doesn't say 'and they would have been taxable if supplied in the UK'.

Pure idle curiousity :)  Well not 'idle', I'm busy, but my mind wandered and now wants to spend time digging up the answer which I believe would be frowned upon by my superiors...

Happy Friday!

Replies (6)

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chips_at_mattersey
By Les Howard
11th Mar 2022 15:15

Zero rating trumps exempt; s30 (1).

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Quack
By Constantly Confused
11th Mar 2022 15:37

Thanks Les, consider my curiousity sated :)

Thanks (1)
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By rmillaree
11th Mar 2022 15:44

Top banana question - thanks for the education Les !

Thanks (1)
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By paul.benny
11th Mar 2022 16:36

There are very few goods that are Exempt, so a very hypothetical question. But entertaining nonetheless.

(only really works of art and investment gold)

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boxfile
By spilly
11th Mar 2022 19:31

Were you asking on behalf of an oligarch ‘friend’ needing to move an asset swiftly?

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By The Dullard
12th Mar 2022 00:12

Before you get to s 30, do consider s 7.

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