Updates: VAT Transport
2023
Amendment to specification
Zero-rating of passenger transport: Transport of disabled passengers
Guidance amendments due to Litigation case
2021
Zero-rating of passenger transport: Law
Amendment to title for Catherine Flynn
Amendment to title for Catherine Flynn
Amendment made to title for Catherine Flynn
The zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Law
Amendments made for Catherine Flynn
Amendments made for Catherine Flynn
Amendments made for Catherine Flynn
Transport: Intermediary services (ship and aircraft brokers and other agency services): Law
Amendments made for Catherine Flynn
Services supplied to overseas businesses in connection with non-zero-rated ships and aircraft: Law
Amendments made for Catherine Flynn
Pilotage, salvage, towage and surveying services: Interpretation and application
Amendments made for Catherine Flynn
Pilotage, salvage, towage and surveying services: Law
Amendments made for Catherine Flynn
Amendments made for Catherine Flynn
Handling of ships, aircraft and railway vehicles: Interpretation and application of item 6(a)
Amendments made for Catherine Flynn
Handling of ships, aircraft and railway vehicles: Contents
Added railway vehicles to title
Handling of ships, aircraft and railway vehicles: Law
Amendments for Catherine Flynn
Parts and equipment for ships and aircraft: Contents
Archived no longer applicable
Amendments made for Catherine Flynn
Parts and equipment for ships and aircraft: Law
Amendments made for Catherine Flynn
Amendment to title made for Catherine Flynn
Amendment for Catherine Flynn
Repair, maintenance, modification and conversion of ships and aircraft and their parts: Law
Amendments made for Catherine Flynn
Amendments made for Catherine Flynn
The supply of ships and aircraft: aircraft: legislative history
Amendments for Catherine Flynn
The supply of ships and aircraft: law
Amendments made by Catherine Flynn
Transport: Making arrangements for a supply of freight transport or related services
Amendments for Catherine Flynn
Amendments for Catherine Flynn
Amendments for Catherine Flynn
Transport and related services connected with imports and exports: Law
Amendments for Catherine Flynn
Changes for Catherine Flynn
The handling and storage of ship and aircraft cargo: Handling, storage and other services
Amendments for Catherine Flynn
The handling and storage of ship and aircraft cargo: Law
Amendments for Catherine Flynn
Zero-rating of international freight transport: Transport of goods
Amendments for Catherine Flynn
Zero-rating of international freight transport: Law
Amendments for Catherine Flynn
Transport: Freight transport and related services - introduction
Amendments for Catherine Flynn
Zero-rating of passenger transport: Transport of disabled passengers
Amendments for Catherine Flynn
Amendments for Catherine Flynn
Zero-rating of passenger transport: Meaning of passenger transport
Amendments for Catherine Flynn
Zero-rating of passenger transport: Position before 1 April 2001
Amendments for Catherine Flynn
Zero-rating of passenger transport: Law
Amendments for Catherine Flynn
The zero rate for passenger transport: Introduction
Amendments for Catherine Flynn
The zero rate for passenger transport: Contents
Title amended for Catherine flynn
Transport: Introduction and overview
Amendments for Catherine Flynn
2019
Chartering: Meaning of “charter”
Reworded the Meaning of “charter” section to reflect updated(since 2013/14) policy position.
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Removal of references to 'chartering'
The word charter has been removed and the subsequent text has been reworded.
Removed VTRANS110320, VTRANS110350 and VTRANS110360
Zero-rating of passenger transport: Transport of disabled passengers
Guidance redraft following the Upper Tribunal’s decision in Jigsaw Medical Services Ltd
The zero rate for passenger transport: Contents
Reduced-rate for cable suspended passenger transport policy added.
2017
Zero-rating of passenger transport: Cruises: Contents
links to VTRANS021380 archived
The handling and storage of ship and aircraft cargo: Contents
Pages VTRANS70300 and VTRANS70400 republished with new links, and added to contents list on VTRANS70000
Transport: Introduction and overview
LInk to Charities guidance amended
Transport: Introduction and overview
Link to Indirect Tax page updated.