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Value Added Tax Act 1994

Status:

This is the original version (as it was originally enacted).

Group 8— Transport

Item No

1The supply, repair or maintenance of any ship which is neither—

(a)a ship of a gross tonnage of less than 15 tons; nor

(b)a ship designed or adapted for use for recreation or pleasure.

2The supply, repair or maintenance of any aircraft which is neither—

(a)an aircraft of a weight of less than 8,000 kilogrammes; nor

(b)an aircraft designed or adapted for use for recreation or pleasure.

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.

4Transport of passengers—

(a)in any vehicle, ship or aircraft designed or adapted to carry not less than 12 passengers;

(b)by the Post Office;

(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.

5The 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.

6Any services provided for—

(a)the handling of ships or aircraft in a port, customs and excise airport or outside the United Kingdom; or

(b)the handling or storage, in a port or customs and excise airport or on land adjacent to a port, of goods carried in a ship or aircraft.

7Pilotage services.

8Salvage or towage services.

9Any 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.

10The making of arrangements for—

(a)the supply of, or of space in, any ship or aircraft; or

(b)the supply of any service included in items 1 to 9 and 11.

11The 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, item 9 or paragraph (a) of item 10 of this Group.

12The supply of a designated travel service to be enjoyed outside the European Community, to the extent to which the supply is so enjoyed.

13Intra-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:

(1)In items 1 and 2 the supply of a ship 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 and 3 include the letting on hire of the goods specified in the items.

(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.

(5)Item 6 does not include the letting on hire of goods.

(6)“Port” and “customs and excise airport” have the same meanings as in the Management Act.

(7)Except for the purposes of item 11, paragraph (a) of item 6, item 9 and paragraph (a) of item 10 do not include the supply of any services where the ships or aircraft referred to in those paragraphs are of the descriptions specified in paragraphs (a) and (b) of item 1 or in paragraphs (a) and (b) of item 2.

(8)“Designated travel service” has the same meaning as in the [S.I.1987/1086] Value Added Tax (Tour Operators) Order 1987.

(9)“Intra-Community transport services” means—

(a)the intra-Community transport of goods within the meaning of the [S.I.1992/3121] Value Added Tax (Place of Supply of Services) Order 1992;

(b)ancillary transport services within the meaning of the [S.I.1992/3121] Value 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.

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