Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Insurance

HM Revenue & Customs
, see all updates

Types of insurance: MAT insurance

MAT insurance is concerned with Marine, Aviation and Transport insurance, and typically includes insurance for the actual fabric of aircraft and ships as well as goods in transit. It poses no unusual problems when the place of supply is in the UK, but the treatment of MAT insurance supplied as an international service may present difficulties as a result of the way in which the insurance industry operates.

More information on this can be found in VAT Notice 701/36: Insurance.