Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Contents
- Detail
- 1. Overview
- 2. Ships and ‘qualifying ships’
- 3. Aircraft and ‘qualifying aircraft’
- 4. The supply of ships and aircraft
- 5. Supplies to sea rescue charities
- 6. Repair, maintenance, modification and conversion of ships, aircraft and their parts
- 7. Parts and equipment for qualifying ships and aircraft
- 8. Handling of ships and aircraft
- 9. Air navigation, pilotage, salvage, towage and surveying services
- 10. Air navigation, pilotage, salvage, towage and surveying services
- 11. Intermediary services
- 12. Ship managers and port agents
- 13.Aircraft management
- 14. Evidence of ‘qualifying’ ship or aircraft
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk