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HMRC internal manual

Customs Special Procedures Manual

• From: HM Revenue & Customs
• Published: 6 January 2017
• Updated: 8 January 2018, see all updates

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1. Contents
2. SPE16000
3. SPE16100
4. SPE16140

Aircraft and their parts: relief from VAT

There is a separate relief from VAT for certain parts and equipment to be incorporated in qualifying aircraft. However, raw or bulk materials, partly processed parts or equipment, and also non-specialist goods or appliances are excluded from zero rating.

Details can be found in Notice 744C Ships, aircraft and associated services

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