½Û×ÓÊÓƵ

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Transport / V4.251C Zero-rating—transport of goods, handling, intermediary and other services
Commentary

V4.251C Zero-rating—transport of goods, handling, intermediary and other services


Part V4 Exemption, zero-rating and reduced rates

This paragraph considers the extent to which the zero rate of VAT applies to the following categories of supply under VATA 1994, Sch 8, Group 8:

  1. Ìý

    •ÌýÌýÌýÌý transport of goods in the course of import to or export from the UK1

  2. Ìý

    •ÌýÌýÌýÌý handling and storage services2

  3. Ìý

    •ÌýÌýÌýÌý air navigation services3

  4. Ìý

    •ÌýÌýÌýÌý pilotage services4

  5. Ìý

    •ÌýÌýÌýÌý salvage and towage services5

  6. Ìý

    •ÌýÌýÌýÌý surveying and classifying services6

  7. Ìý

    •ÌýÌýÌýÌý intermediary services7

  8. Ìý

    •ÌýÌýÌýÌý handling and storage services8

  9. Ìý

    •ÌýÌýÌýÌý designated travel services to be enjoyed outside the UK, to the extent to which the supplies are enjoyed outside the UK9

Transport of goods in the course of import to or export from the UK

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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 15:02