Freight transport and associated services
This notice cancels and replaces VAT Notice 744B (December 2010). This notice applies to supplies made on or after 1 January 2021 in both Great Britain and Northern Ireland unless otherwise stated. References to UK should be construed accordingly.
1.1 This notice
It explains in detail the VAT liability of freight transport and related services made in the UK. This notice also covers the place of supply of these services. For general rules on the place of supply of services see VAT Notice 741A: place of supply of services.
• services related to ship, trains and aircraft themselves see Notice 744C
• services related to passengers see Notice 744A
• exports of goods see Notice 703
• supplies of goods between Northern Ireland and the EU see Notice 725
• Find out what you need to do if you are making sales of goods between Great Britain and Northern Ireland or from Northern Ireland to the EU.
Main narrative treatment—V3.189–V3.191, V4.251.
1.2 Changes to the notice
This notice has been updated to reflect changes to the VAT treatment of supplies of goods and services following the UK's departure from the European Union.
1.3 Who should read this notice
Any business that's involved in the providing freight transport services or services of handling or storing goods in connection with such transport services.
1.4 The law covering this notice
Group 8 (Transport) of Schedule 8 (Zero Rate) to the VAT Act 1994.
Some or all of paragraph 7.7 has force of law
2 Freight transport