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This note provides looks at the special place of supply services rules which apply to passenger transport services. It also looks at the place of supply of on board catering (and other services supplied on-board international journeys).

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

For the zero-rating (and reduced-rating) for passenger transport supplied in the UK, see the Liability ― passenger transport guidance note.

For in-depth commentary on the legislation and case law relating to the place of supply of passenger transport, see De Voil Indirect Tax Service V3.189.