VATA 1994, Sch 8, Group 8, Items 1 and 2 apply the zero rate of VAT to the supply, repair or maintenance of a qualifying ship or aircraft or the modification or conversion of any such ship or aircraft.
For an explanation of the terms 'qualifying ship' and 'qualifying aircraft' please refer to V4.251.
This paragraph considers:
- Ìý
•ÌýÌýÌýÌý zero-rating for the supply, repair, maintenance, modification or conversion of 'qualifying' ships and aircraft1
- Ìý
•ÌýÌýÌýÌý zero-rating for the supply of parts and equipment fitted in qualifying ships and aircraft2
- Ìý
•ÌýÌýÌýÌý zero-rating for the supply of safety equipment for use in qualifying ships and aircraft3
Supply, repair, maintenance, modification or conversion of a qualifying ship
The supply, repair, maintenance, modification or conversion of a qualifying ship
VATA 1994, Sch 8, Group 8, Item 5 applies the zero rate of VAT to the transport of goods in the course of import to or export from the
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