VEXP60000 - 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).

1. VEXP60100

   The law on ships and aircraft stores
2. VEXP60200

   Scope and definition of ’stores’ for VAT purposes
3. VEXP60300

   Conditions governing the supply of ships’ stores
4. VEXP60400

   Blanket declarations of entitlement by airlines
5. VEXP60500

   Marine Fuel Extra Statutory Concession (ESC)
6. VEXP60600

   Supplies of fuel for lifeboats
7. VEXP60700

   Supplies of stores to the Royal Navy