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HMRC internal manual

VAT Export and Removal of Goods from the UK

Stores for use in ships, aircraft or hovercraft: Contents

This section provides guidance on stores supplied for use in ships, aircraft andhovercraft which are departing on a voyage or flight with a non-private purpose for an eventual destination outside the UK. It does not cover the VAT treatment of sales on boardships, aircraft or hovercraft (see V1-4 Place of supply).