Liability ― freight transport and related services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the scope of VAT relief for UK supplies of freight transport and related services. It also looks at VAT relief for intermediary services connected with these kinds of supplies.

For the place of supply of freight transport and related services, see the Place of supply of services ― freight transport and related services guidance note.

For an overview of liability generally, see the Liability - overview guidance note.

For in-depth commentary on the legislation and case law on the liability of freight transports and related services, see De Voil Indirect Tax Service V4.251.

Freight transport and related services - the basics

To the extent that freight transport takes place entirely within the UK VAT relief is not normally available and the liability of supplies will be standard-rated.

However, freight transport services can be zero-rated where goods are transported from the UK to another country or vice versa.

As well as applying to the transport itself, the zero-rate of VAT can apply to some ‘related’ services

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Liability ― freight transport and related services

Liability ― freight transport and related services