Commentary

V4.251 Overview of zero-rating for transport

Part V4 Exemption, zero-rating and reduced rates

V4.251 Overview of zero-rating for transport

Transport

V4.251 Overview of zero-rating for transport

Zero-rating is extended to certain goods and services connected with transport by conferred by VATA 1994, Sch 8, Group 8. This Group provides relief across a variety of areas:

  1.  

    •     the supply, repair, maintenance, modification or conversion of 'qualifying' ships and aircraft1, see V4.251A

  2.  

    •     the supply of parts and equipment fitted in qualifying ships and aircraft2, see V4.251A

  3.  

    •     the supply of safety equipment for use in qualifying ships and aircraft3, see V4.251A

  4.  

    •     supplies to sea rescue charities4, see V4.251B

  5.  

    •     passenger transport5, see V4.251B

  6.  

    •     the transport of goods6,

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