Summary

Guidance on zero rating for ships, aircraft and passenger and freight transportation

Contents

  1. VTRANS005000
    Data Protection
  2. VTRANS010000
    Introduction and overview
  3. VTRANS020000
    The zero rate for passenger transport
  4. VTRANS030000
    Passenger transport connected with recreational activities or airport parking
  5. VTRANS040000
    Agents for passenger transport
  6. VTRANS050000
    Freight transport and related services - introduction
  7. VTRANS060000
    Zero-rating of international freight transport
  8. VTRANS070000
    The handling and storage of ship and aircraft cargo
  9. VTRANS080000
    Transport and related services connected with imports and exports
  10. VTRANS090000
    Making arrangements for a supply of freight transport or related services
  11. VTRANS110000
    The supply of ships and aircraft
  12. VTRANS120000
    Repair maintenance, modification and conversion of ships and aircraft and their parts:
  13. VTRANS130000
    Parts and equipment for ships and aircraft
  14. VTRANS140000
    Handling of ships, aircraft and railway vehicles
  15. VTRANS150000
    Air navigation services
  16. VTRANS160000
    Pilotage, salvage, towage and surveying services
  17. VTRANS170000
    Services supplied to overseas businesses in connection with non-zero-rated ships and aircraft
  18. VTRANS180000
    Ships' managers, aircraft managers and port agents
  19. VTRANS190000
    Intermediary services relating to ship and aircraft (brokers and other agency services)
  20. VTRANSUPDATE001
    update index