VAT refunds on imported aircraft

Summary

The requester asked for quarterly data on VAT refunds for aircraft imported into the EU via the Isle of Man for 2021 and early 2022. The Treasury disclosed that no such refunds were made, no claims were submitted, and no aircraft received full refunds during the specified periods.

Key Facts

• The UK left the EU on 31st January 2021.
• No aircraft were imported into the European Union via the Isle of Man between 1st January 2021 and 31st January 2021.
• There were zero VAT refund claims submitted for the requested periods.
• The total amount of VAT refunded was £nil for all quarters in 2021 and January to September 2022.
• No aircraft received a 100% VAT refund during the requested timeframe.

Data Disclosed

• £nil
• 0
• 31st January 2021
• 1st January 2021
• 2021
• January to September 2022
• 2695289

Original Request

Please could the Treasury disclose, on a quarterly basis for (a) calendar year 2021 and (b) from January to September 2022 : 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: 2695289 13 October 2022

Dear ###

I write further to your request which was received on 5 October 2022 and which states:

"Please could the Treasury disclose, on a quarterly basis for (a) calendar year 2021 and (b) from January to September 2022 : 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."

I am pleased to provide the following response to your request GBP refunded Number of
refund claims made Number of refund claims approved Number of aircraft which received a full VAT refund Jan – March 21 £nil 0 0 0 April – June 21 £nil 0 0 0 July – Sept 21 £nil 0 0 0 Oct – Dec 21 £nil 0 0 0 Jan – Sept 22 £nil 0 0 0 The UK left the EU on 31st January 2021. No aircraft where imported into the European Union via the Isle of Man between 1st January 2021 and 31st January 2021 (when the UK was still a member of the EU). Please quote the reference number 2695289 in any future communications.

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I will now close your request as of this date.