SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 8— Transport
F11
The supply, repair or maintenance of a qualifying ship or the modification or conversion of any such ship provided that when so modified or converted it will remain a qualifying ship.
F22
The supply, repair or maintenance of a qualifying aircraft or the modification or conversion of any such aircraft provided that when so modified or converted it will remain a qualifying aircraft.
F32A
The supply of parts and equipment, of a kind ordinarily installed or incorporated in, and to be installed, or incorporated in,—
a
the propulsion, navigation or communication systems; or
b
the general structure,
of a qualifying ship or, as the case may be, aircraft.
F42B
The supply of life jackets, life rafts, smoke hoods and similar safety equipment for use in a qualifying ship or, as the case may be, aircraft.
3
a
The supply to and repair or maintenance for a charity providing rescue or assistance at sea of—
i
any lifeboat;
ii
carriage equipment designed solely for the launching and recovery of lifeboats;
iii
tractors for the sole use of the launching and recovery of lifeboats;
iv
winches and hauling equipment for the sole use of the recovery of lifeboats.
b
The construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats.
c
The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) above or slipways comprised in paragraph (b) above.
F5d
The supply to a charity providing rescue or assistance at sea of equipment that is to be installed, incorporated or used in a lifeboat and is of a kind ordinarily installed, incorporated or used in a lifeboat.
4
Transport of passengers—
a
in any vehicle, ship or aircraft designed or adapted to carry not less than F610 passengers;
b
by F7the Post Office company;
c
on any scheduled flight; or
d
from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.
5
The transport of goods from a place within to a place outside the member States or vice versa, to the extent that those services are supplied within the United Kingdom.
6
Any services provided for—
a
the handling of ships or aircraft in a port, customs and excise airport or outside the United Kingdom; or
F8b
the handling or storage—
i
in a port,
ii
on land adjacent to a port,
iii
in a customs and excise airport, or
iv
in a transit shed,
of goods carried in a ship or aircraft.
F96A
Air navigation services.
7
Pilotage services.
8
Salvage or towage services.
9
Any services supplied for or in connection with the surveying of any ship or aircraft or the classification of any ship or aircraft for the purposes of any register.
10
The making of arrangements for—
a
the supply of, or of space in, any ship or aircraft; F10. . .
b
the supply of any service included in F11items 1 and 2, 3 to 9 and 11.
11
The supply—
a
of services consisting of
i
the handling or storage of goods at, or their transport to or from, a place at which they are to be exported to or have been imported from a place outside the member States; or
ii
the handling or storage of such goods in connection with such transport; or
b
to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, F14item 6A,.item 9 or paragraph (a) of item 10 of this Group.
12
The supply of a designated travel service to be enjoyed outside the European Community, to the extent to which the supply is so enjoyed.
13
Intra-Community transport services supplied in connection with the transport of goods to or from the Azores or Madeira or between those places, to the extent that the services are treated as supplied in the United Kingdom.
Notes:
F15A1
In this Group—
a
a “qualifying ship”is any ship of a gross tonnage of not less than 15 tons which is neither designed nor adapted for use for recreation or pleasure; and
b
a “qualifying aircraft”is any aircraft of a weight of not less than 8,000 kilogrammes which is neither designed nor adapted for use for recreation or pleasure.
1
In items 1 and 2 the supply of a F16qualifyingship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following—
a
transport of passengers;
b
accommodation;
c
entertainment;
d
education;
being services wholly performed in the United Kingdom.
2
Items 1, 2 F17, 2A, 2B and 3 include the letting on hire of the goods specified in the items.
F182A
Items 2A and 2B do not include the supply of parts and equipment to a Government department F19or any part of the Scottish Administration unless—
a
they are installed or incorporated in the course of a supply which is treated as being made in the course or furtherance of a business carried on by the department; or
b
the parts and equipment are to be installed or incorporated in ships or aircraft used for the purpose of providing rescue or assistance at sea.
3
Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating—
a
the name and address of the recipient;
b
that the supply is of a description specified in item 3 of this Group.
4
“Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea.
F204A
Item 4 does not include the transport of passengers-—
a
in any vehicle to, from or within-—
i
a place of entertainment, recreation or amusement; or
ii
a place of cultural, scientific, historical or similar interest,
by the person, or a person connected with him, who supplies a right of admission to, or a right to use facilities at, such a place;
b
in any motor vehicle between a car park (or land adjacent thereto) and an airport passenger terminal (or land adjacent thereto) by the person, or a person connected with him, who supplies facilities for the parking of vehicles in that car park; or
c
in an aircraft where the flight is advertised or held out to be for the purpose of—
i
providing entertainment, recreation or amusement; or
ii
the experience of flying, or the experience of flying in that particular aircraft,
and not primarily for the purpose of transporting passengers from one place to another.
4B
For the purposes of Note (4A) any question whether a person is connected with another shall be determined in accordance with section 839 of the Taxes Act F21.
4C
In Note (4A)(b) “motor vehicle” means a mechanically propelled vehicle intended or adapted for use on the roads.
F224D
Item 4(a) includes the transport of passengers in a vehicle—
a
which is designed, or substantially and permanently adapted, for the safe carriage of a person in a wheelchair or two or more such persons, and
b
which, if it were not so designed or adapted, would be capable of carrying no less than 10 persons.
5
Item 6 does not include the letting on hire of goods.
6
“Port”F23, “customs and excise airport” and “transit shed” have the same meanings as in the Management Act.
F246A
“Air navigation services” has the same meaning as in the Civil Aviation Act 1982 F25.
7
8
“Designated travel service” has the same meaning as in the M1Value Added Tax (Tour Operators) Order 1987.
9
“Intra-Community transport services” means—
a
the intra-Community transport of goods within the meaning of the M2Value Added Tax (Place of Supply of Services) Order 1992;
b
ancillary transport services within the meaning of the M3Value Added Tax (Place of Supply of Services) Order 1992 which are provided in connection with the intra-Community transport of goods; or
c
the making of arrangements for the supply by or to another person of a supply within (a) or (b) above or any other activity which is intended to facilitate the making of such a supply,
and, for the purpose of this Note only, the Azores and Madeira shall each be treated as a separate member State.