Zero-rating exports

We manufacture goods in the UK, We export those goods from the UK; the customer imports those goods into Ireland. DAP incoterms. The Irish customer would like us to bill them for a batch of goods such that they become the owner of the goods; however, they would like us to delay delivery (i.e., export from the UK) for two months. We would hold those goods (now legally owned by the customer) in our warehouse for two months. We would then export those goods from the UK, and the customer would import the goods into Ireland (Incoterms DAP Dublin). The goods would always be under our control whilst in the UK, and we would be the exporter of record from the UK. Would this scenario, noting that the goods (now legally owned by the customer) will be exported within three months of the date of the sale, qualify for zero rating? This appears to be the case based on VAT Notice 703 and VEXP30300, but I wanted to check.

Hi.

You can see the guidance for zero rating goods overseas from the UK here:

Conditions and time limits for zero rating

Please also see the guidance below, specifically section  2.11:

VAT on goods exported from the UK (VAT Notice 703)

Thank you.

Hi, I've read the guidance, believe that I understand the position, but would like to check this. Is there a VAT helpline number that I can discuss this matter with? Thanks, 

Name removed admin .

Hi,

You can speak to our VAT team:

VAT: general enquiries

Thank you.