A 'new means of transport' is a ship, aircraft or motorised land vehicle within the following descriptions which is intended for the transport of persons or goods1.
Any ship exceeding 7.5 metres in length is treated as a new means of transport at any time unless2:
• a period of more than three months has elapsed since its first entry into service, and
• it has travelled for more than 100 hours under its own power since its first entry into service
Regulations made under VATA 1994, s 95(5) provide that a ship is treated as having first entered into service at one of the following times3:
(1) the earlier of:
(a) the date of its delivery from its manufacturer to its first purchaser or owner, or
(b) the date when it was first made available to its first purchaser or owner
(2)
Web page updated on 17 Mar 2025 14:13
