SPE16140 - Aircraft and their parts: relief from VAT
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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, trains, aircraft and associated services
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.