VAT refunds on aircraft

Summary

The Treasury responded to a request for quarterly VAT refund data on aircraft imports into the EU via the Isle of Man for 2020, disclosing that all refunds occurred in the final quarter.

Key Facts

• No VAT refunds were recorded for aircraft imports in the first three quarters of 2020.
• All VAT refunds for the year occurred in the fourth quarter (October to December 2020).
• A total of two refund claims were submitted for the year 2020.
• Both submitted claims received a 100% VAT refund.
• The total amount refunded was 10.9 million GBP.

Data Disclosed

• 10.9
• 2
• 01/01/20 – 31/03/20
• 01/04/20 – 30/06/20
• 01/07/20 – 30/09/20
• 01/10/20 – 31/12/20
• 2021-01-28
• 2021-02-02
• 1651945

Original Request

Please could the Treasury disclose, on a quarterly basis for calendar year 2020 (once the final quarter's figures become available): 1) the total amount, in GBP, of VAT refunded on the import of aircraft into the European Union via the Isle of Man; 2) the number of refund claims submitted on the import of such aircraft; 3) the number of such aircraft which received a 100% VAT refund.

Data Tables (1)

Full Response Text

Freedom of Information Seyrsnys Fysseree

The Treasury Government Office, Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 1651945 2 February 2021

Dear ###

We write further to your request which was received on 28 January 2021 which states:

Please could the Treasury disclose, on a quarterly basis for calendar year 2020 (once the final quarter's figures become available): 1) the total amount, in GBP, of VAT refunded on the import of aircraft into the European Union via the Isle of Man; 2) the number of refund claims submitted on the import of such aircraft; 3) the number of such aircraft which received a 100% VAT refund.

Response to your Request I am pleased to provide the following full response to your request:-

Date Question (1) £m GBP VAT refunded on aircraft imports Question (2) Refund claims submitted Question (3) No. claims where 100% refund was received 01/01/20 – 31/03/20 - - - 01/04/20 – 30/06/20 - - - 01/07/20 – 30/09/20 - - - 01/10/20 – 31/12/20 10.9 2 2 Total 10.9 2 2

Please quote the reference number 1651945 in any future communications.

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I will now close your request as of this date.

Yours sincerely