VAT refunds on imported aircraft

Summary

The Treasury disclosed quarterly data on VAT refunds for aircraft imported into the EU via the Isle of Man from April 2016 to December 2018, after the requester agreed to accept quarterly instead of monthly figures. The response confirmed that all 68 aircraft with refund claims received a 100% VAT refund, totaling over £253 million.

Key Facts

• The request originally asked for monthly data but was fulfilled with quarterly data from April 2016 to December 2018.
• A total of 68 aircraft import claims were processed during the specified period.
• Every aircraft that submitted a VAT refund claim received a 100% refund.
• The total amount of VAT refunded was £253,582,075.70.
• The highest quarterly refund amount occurred in Q3 2016 at £47,199,725.12.

Data Disclosed

• 68
• 253,582,075.70
• 100%
• 16,997,145.36
• 47,199,725.12
• 25,476,706.94
• 11,869,045.23
• 22,523,642.42
• 24,859,696.21
• 7,446,815.72
• 29,880,036.67
• 23,193,572.81
• 11,807,358.99
• 32,328,330.23
• 2018-12-20
• 2019-02-11
• 679571

Original Request

Please could the Treasury disclose, on a month-by-month basis from April 2016 to the latest month for which information is 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: 679571 11th February 2019

Dear ###

I write further to your request dated 20th December 2018. Your request You asked as follows:- “Please could the Treasury disclose, on a month-by-month basis from April 2016 to the latest month for which information is 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.” You subsequently agreed that you would accept the data on a quarterly basis for the period 1st April 2016 to 31st December 2018. Response to your request I am pleased to provide a full response to your request overleaf.

Year Period No. Imported with a VAT refund claim Amount £ No aircraft received 100% VAT refund 1st April - 30th June 8 16,997,145.36 8 1st July - 30th Sept 12 47,199,725.12 12 2016

1st Oct - 31st Dec 8 25,476,706.94 8 1st Jan - 31st March 3 11,869,045.23 3 1st April - 30th June 7 22,523,642.42 7 1st July - 30th Sept 9 24,859,696.21 9 2017

1st Oct - 31st Dec 2 7,446,815.72 2 1st Jan - 31st March 6 29,880,036.67 6 1st April - 30th June 3 23,193,572.81 3 1st July - 30th Sept 6 11,807,358.99 6 2018

1st Oct - 31st Dec 4 32,328,330.23 4

Total 68 253,582,075.70 100% Please quote the reference number 679571 in any future communications.

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I will now close your request as of this date.

Yours sincerely