HMRC Guidance: Ships, trains, aircraft and associated services (VAT Notice 744C)

Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.

Contents

1. Detail
2. 1. Overview
3. 2. Ships and ‘qualifying ships’
4. 3. Aircraft and ‘qualifying aircraft’
5. 4. The supply of ships and aircraft
6. 5. Supplies to sea rescue charities
7. 6. Repair, maintenance, modification and conversion of ships, aircraft and their parts
8. 7. Parts and equipment for qualifying ships and aircraft
9. 8. Handling of ships and aircraft
10. 9. Air navigation, pilotage, salvage, towage and surveying services
11. 10. Air navigation, pilotage, salvage, towage and surveying services
12. 11. Intermediary services
13. 12. Ship managers and port agents
14. 13.Aircraft management
15. 14. Evidence of ‘qualifying’ ship or aircraft
16. Your rights and obligations
17. Help us improve this notice
18. Putting things right
19. How HMRC uses your information

Source gov.uk

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