Aviation Fuel - Services Relating To Vessels And Aircraft
- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Zero rated when supplied for aircraft used by a transport undertaking operating for reward chiefly on international routes including for flight training purposes by a qualifying international airline. Otherwise Standard rated. Kerosene used as aviation fuel is liable at the Reduced rate. Paragraph 17(4) of Schedule 3 refers.