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VAT Transport
Publication Date:
2019
Publisher:
Bloomsbury Professional
Copyright:
2019 Crown
VAT Transport
Guidance on zero rating for ships, aircraft and passenger and freight transportation
20191021
GO
Contents
Contents
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VTRANS010000: Introduction and overview
Close section
VTRANS020000: Zero-rating of passenger transport
VTRANS020100: Introduction
VTRANS020200: Law
VTRANS020300: Position before 1 April 2001
VTRANS020400: Meaning of passenger transport
VTRANS020500: Passenger transport in vehicles designed or adapted to carry ten or more passengers - item 4(a)
VTRANS020600: Passenger transport provided bya universal service provider - item 4(b)
VTRANS020700: Scheduled flights - item 4(c)
VTRANS020800: International passenger transport - item 4(d)
VTRANS020900: Transport of disabled passengers
VTRANS021000: Perks, incidental services and ancillary supplies
VTRANS021100: Transport of vehicles on ships, aircraft or trains - passengers or freight?
VTRANS021200: Inclusive tours
VTRANS021300: Cruises
VTRANS021400: Railway and other trips
VTRANS022000: Contents
Close section
VTRANS030000: Passenger transport connected with recreational activities or airport parking
VTRANS030100: Passenger transport connected with recreational activities or airport car parking: Introduction
VTRANS030200: Passenger transport connected with recreational activities or airport car parking: The law
VTRANS030300: Passenger transport connected with recreational activities or airport car parking: Supplies by connected persons
VTRANS030400: Passenger transport connected with recreational activities or airport car parking: Passenger transport in places of entertainment or interest
VTRANS030500: Passenger transport connected with recreational activities or airport car parking: Boats
VTRANS030600: Passenger transport connected with recreational activities or airport car parking: Preserved railways
VTRANS030700: Passenger transport connected with recreational activities or airport car parking: Airport car parks
VTRANS030800: Passenger transport connected with recreational activities or airport car parking: Pleasure flights
VTRANS040000: Agents for passenger transport
VTRANS050000: Freight transport and related services - introduction
Close section
VTRANS060000: Zero-rating of international freight transport
VTRANS060100: Law
VTRANS060200: Transport of goods
Close section
VTRANS070000: The handling and storage of ship and aircraft cargo
VTRANS070100: Law
VTRANS070200: Services zero-rated under item 6(b)
VTRANS070300: Handling, storage and other services
VTRANS070400: Meaning of “port”, “land adjacent to a port”, “Customs and Excise airport” and “transit shed”
Close section
VTRANS080000: Transport and related services connected with imports and exports
VTRANS080050: Changes in the place of supply rules
VTRANS080100: Law
VTRANS080200: Zero-rating of services connected with imports
VTRANS080300: Zero-rating of services connected with exports
VTRANS080400: Live animals
VTRANS080500: Perishable foodstuffs imported on a ‘consignment for sale’ basis
VTRANS090000: Making arrangements for a supply of freight transport or related services
VTRANS100000: Freight transport and related services - the Azores and Madeira
Close section
VTRANS110000: The supply of ships and aircraft
VTRANS110100: Law
VTRANS110200: Interpretation of the law
VTRANS110300: Chartering
VTRANS110400: Ships
VTRANS110500: Ships designed or adapted for recreation or pleasure
VTRANS110600: Aircraft
VTRANS110700: Sub-contractors' services
VTRANS110800: supply chains
VTRANS110900: Evidence of qualifying status
VTRANS111000: Supply of parts and equipment
Close section
VTRANS120000: Repair maintenance, modification and conversion of ships and aircraft and their parts:
VTRANS120100: Law
VTRANS120200: Repair, maintenance, modifications and conversions
VTRANS120300: Zero-rating of work on goods for export
VTRANS120400: Evidence for the zero-rating of supplies
VTRANS120500: Litigation
VTRANS120600: Ship design services
Close section
VTRANS130000: Parts and equipment for ships and aircraft
VTRANS130050: Parts and equipment for ships and aircraft: Purpose of VTRANS130000
VTRANS130100: Parts and equipment for ships and aircraft: Law
VTRANS130200: Parts and equipment for ships and aircraft: Zero-rating?
VTRANS130300: Parts and equipment for ships and aircraft: Supplies to Government departments
VTRANS130400: Parts and equipment for ships and aircraft: Evidence for the zero-rating of a supply of parts or equipment
VTRANS130500: Parts and equipment for ships and aircraft: Importation of parts and equipment without payment of VAT
VTRANS130600: Parts and equipment for ships and aircraft: Position before 1 January 1996 - extra-statutory concession
Close section
VTRANS140000: Handling of ships and aircraft
VTRANS140100: Handling of ships and aircraft: Law
VTRANS140200: Handling of ships and aircraft: Interpretation and application of item 6(a)
Close section
VTRANS150000: Air navigation services
VTRANS150100: Air navigation services: Law
VTRANS150200: Air navigation services: Purpose of the law
Close section
VTRANS160000: Pilotage, salvage, towage and surveying services
VTRANS160100: Pilotage, salvage, towage and surveying services: Law
VTRANS160200: Pilotage, salvage, towage and surveying services: Interpretation and application
Close section
VTRANS170000: Services supplied to overseas businesses in connection with non-zero-rated ships and aircraft
VTRANS170100: Law
VTRANS170200: Services zero-rated under item 11(b)
VTRANS180000: Ships' managers, aircraft managers and port agents
Close section
VTRANS190000: Intermediary services relating to ship and aircraft (brokers and other agency services)
VTRANS190100: Law
VTRANS190200: Interpretation and application
[34.200.236.68]
34.200.236.68
