VAT Notice 701/22: tools for manufacture of goods for export

This notice explains when you can zero rate supplies of machine tools that remain in the UK and when you cannot.



This notice cancels and replaces Notice 701/22 (January 2002).

Published 1 January 2002
Last updated 5 October 2017 + show all updates
  1. The information on how to complain to HMRC has been updated with 'Putting things right'.
  2. First published.