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!
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There are very few goods that are Exempt, so a very hypothetical question. But entertaining nonetheless.
(only really works of art and investment gold)