HM Revenue and Customs
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Changes to VAT zero-rating of exports from the UK

This consultation considers changes to VAT zero-rating of exports where goods are supplied to UK VAT registered customers established in countries other than the UK. A further change will be made to amend an outdated reference to Excise law. The purpose of this consultation is to consider whether the proposed changes to VAT law achieve the intended result, and to understand the impact of the changes on affected businesses.

The purpose of this consultation is to consider whether the proposed changes to VAT law achieve the intended result and to understand the impact of the changes on affected businesses.

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