Policy paper

Modernisation of ship and aircraft stores

This updated Tax Information and Impact Note gives information on the new measure affecting ship and aircraft stores.



This measure updates the legislation relating to ship and aircraft stores to:

  • provide flexibility
  • facilitate modern trade practices
  • reduce burdens on businesses.

A draft legislation for this measure has been published at Draft legislation: The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015.

Published 12 December 2014