Policy paper
VAT (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020
This Tax Information and Impact Note is about the VAT zero-rate applied to the handling of qualifying aircraft and the handling and storage of the goods.
Documents
Details
Details
This measure is to make sure that supplies of the handling of qualifying aircraft and the handling and storage of goods carried by them continue to be VAT zero-rated. Currently UK legislation only provides for this relief in respect of qualifying aircraft and goods handled at customs and excise airports.
Published 19 November 2020