Commentary

703/1/10 Supply of freight containers for export or removal from the United Kingdom

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

703/1/10 Supply of freight containers for export or removal from the United Kingdom

Part V8 HMRC Notices | Commentary

703/1/10
Supply of freight containers for export or removal from the United Kingdom

January 2010

This notice cancels and replaces Notice 703/1 (January 2004).

1 Introduction

1.1 What is this notice about?

Main narrative treatment—V4.323.

This notice explains the special VAT arrangements under which you can zero-rate the supply by way of sale, lease or hire of freight containers for export to a place outside the European Community (EC) or for removal to another EC member state (see section 3).

It does not cover other supplies related to freight containers – for example, management charges – which are subject to VAT under the normal rules (see Notice 700 “The VAT Guide” (Part V8)).

1.2 What's changed?

This notice has been updated and restructured but does not introduce any new rules or procedures.

You can access details of any changes to this notice since January 2010 either on our website at www.hmrc.gov.uk, or phone the Helpline on 0845 010 9000.

1.3 Who should read this notice?

Anyone selling, leasing or hiring out freight containers for removal to another EC member state or export from the EC.

1.4 What law covers this notice?

The legal basis for these arrangements is contained in—

  1.  

    —     VATA 1994 ss 30(6) and 30(8); and

  2.  

    —     The VAT Regulations 1995 (SI 1995/2518), regs 117(2), 128 and 134.

1.5 What is the legal status of this notice?

Under United Kingdom (UK) VAT law, HM Revenue & Customs may specify conditions to prevent evasion, avoidance or abuse. This notice lays down the conditions, which must be met in full, for supplies of containers to be

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