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V4.251 Overview of zero-rating for transport

Subject to the relevant conditions being met, VATA 1994, Sch 8, Group 8 applies the zero rate of VAT to supplies:

1. Ìý

   •ÌýÌýÌýÌý of qualifying ships, qualifying aircraft and related supplies

2. Ìý

   •ÌýÌýÌýÌý to charities providing rescue or assistance at sea

3. Ìý

   •ÌýÌýÌýÌý of passenger transport

4. Ìý

   •ÌýÌýÌýÌý of freight transport and related services relating to import and export

5. Ìý

   •ÌýÌýÌýÌý of handling and storage services

6. Ìý

   •ÌýÌýÌýÌý of air navigation services

7. Ìý

   •ÌýÌýÌýÌý of pilotage services

8. Ìý

   •ÌýÌýÌýÌý of salvage or towage services

9. Ìý

   •ÌýÌýÌýÌý of services making arrangements for a supply of qualifying services

10. Ìý

    •ÌýÌýÌýÌý to persons belonging outside the UK that receive the supplies for business purposes

11. Ìý

    •ÌýÌýÌýÌý of designated travel services

Commentary regarding the conditions that must be met for zero-rating to apply is provided in V4.251A and V4.251B.

Until 31 December 2020, VATA 1994, Sch 8, Group 8, Item 13 provided for the zero rate of