Aviation Fuel - Services Relating To Vessels And Aircraft
- Rate:
Zero
Click on this link for the current and historic VAT rates.- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(b)
Schedule: 2
Paragraph: 4(5)- Order:
- Remarks:
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.
- Decision:
- Reference: