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VAT (EU Exit) Regulations 2020: VAT zero rate for airports & handling of storage, removal VAT exemption for pension funds, …


  • VAT zero-rate that applies at airports for the handling of qualifying aircraft and the handling and storage of goods that they carry continues to apply and introduces a similar VAT zero-rate for international trains
  • Removal of the VAT exemption for pension fund management services for pension funds established in the EU
  • Removal of the  planned changes to the scope of the VAT zero-rate to certain designated travel services


See also Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

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