This section provides guidance on stores supplied for use in ships, aircraft and hovercraft which are departing on a voyage or flight with a non-private purpose for an eventual destination outside the UK. It does not cover the VAT treatment of sales on board ships, aircraft or hovercraft (see V1-4 Place of supply).
|VEXP60100||The law on ships and aircraft stores|
|VEXP60200||Scope and definition of stores for VAT purposes|
|VEXP60300||Conditions governing the supply of ships stores|
|VEXP60400||Blanket declarations of entitlement by airlines|
|VEXP60500||Marine Fuel Extra Statutory Concession (ESC)|
|VEXP60600||Supplies of fuel for lifeboats|
|VEXP60700||Supplies of stores to the Royal Navy|