Ships, aircraft and associated services
This notice cancels and replaces Notice 744C (July 2011).
1.1 What does this notice cover?
This notice explains the VAT liability for ships and aircraft and associated services, that are supplied in the UK.
It doesn't cover—
— supplies which are outside the scope of UK VAT – see paragraph 1.5;
— supplies of means of transport, other than ships and aircraft (more information is available at Notice 741A “Place of supply of services”);
— supplies of new means of transport (more information is available at Notice 728 “New Means of Transport”);
— supplies of passenger transport (more information is available at Notice 744A “Passenger Transport”);
— supplies of freight transport and associated services (more information is available at Notice 744B “Freight transport and associated services”).
— supplies of lifeboats to charitable institutions (more information is available at Notice 701/1 “Charities”).
1.2 What changes have been made to this notice?
The technical content has been updated to take account of developments in policy and changes in the law since the July 2011 edition.
Section 2 has been updated to reflect industry concerns about the calculation of a ship's gross tonnage.
Section 4 has been amended to reflect revised policy on the treatment of hiring means of transport and supplies of transport services.
Section 8 has been updated to reflect our revised policy on aircraft handling services performed in the UK at places that aren't customs and excise airports.
Other minor changes have been made to improve readability and clarity.
1.3 Who should read