The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the zero-rating provisions that apply to certain qualifying aircraft and ships. This note should be read in conjunction with the Aircraft and ships – modification, repair and conversion guidance note.
The following will be viewed as aircraft for the purposes of these provisions:
A qualifying aircraft is legally defined as an aircraft that is:
A state institution includes the following (this list is not exhaustive and other similar bodies would also qualify):
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