VAT Transport

Data Protection

Introduction and overview

The zero rate for passenger transport

Passenger transport connected with recreational activities or airport parking

Agents for passenger transport

Freight transport and related services - introduction

Zero-rating of international freight transport

The handling and storage of ship and aircraft cargo

Transport and related services connected with imports and exports

Making arrangements for a supply of freight transport or related services

The supply of ships and aircraft

Repair maintenance, modification and conversion of ships and aircraft and their parts:

Parts and equipment for ships and aircraft

Handling of ships, aircraft and railway vehicles

Air navigation services

Pilotage, salvage, towage and surveying services

Services supplied to overseas businesses in connection with non-zero-rated ships and aircraft

Ships' managers, aircraft managers and port agents

Intermediary services relating to ship and aircraft (brokers and other agency services)

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