Commentary

701/22/17 Tools for manufacture of goods for export

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/22/17 Tools for manufacture of goods for export

Part V8 HMRC Notices | Commentary

701/22/17
Tools for manufacture of goods for export

5 October 2017

This notice cancels and replaces Notice 701/22 (January 2002)

1 Zero-rating machine tools used to manufacture goods for export or removal to an EU country

1.1 What this notice is about

This notice explains when you can zero rate supplies of machine tools that remain in the UK and when you cannot.

Main narrative treatment—V4.283.

1.2 About machine tools

Machine tools are goods used in the manufacture of other goods; for example, jigs, patterns, templates, dies, moulds, punches and similar tools.

Main narrative treatment—V4.283.

1.3 When will I be able to zero rate my supplies

The supply of machine tools, that remain in the UK, are

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