In the 2013 Budget, it was announced that there was to be a consultation on changes to the zero-rating of exports from the UK.

Among other things, the changes will extend zero-rating to goods supplied to businesses registered for VAT in the UK but established in another country, where those businesses export the goods outside the EU.

This will bring UK law in line with EU law. It is planned that the changes contemplated by the consultation will take effect from 1 October 2013.

The consultation document seeks views on whether the draft legislation achieves the result intended under EU law, on what impact it may have and what administrative burdens it may give rise to.

Businesses have until 5 July 2013 to respond to the consultation.

Click here for more information on the consultation.