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Official guidance
VAT Transport

VTRANS021300 · Zero-rating of passenger transport: Cruises: Contents

  • VTRANS021310 · Zero-rating of passenger transport: Cruises: General
  • VTRANS021320 · Zero-rating of passenger transport: Cruises: Place of supply
  • VTRANS021330 · Zero-rating of passenger transport: Cruises: Single or multiple supply?
  • VTRANS021340 · Zero-rating of passenger transport: Cruises: Entertainment cruises
  • VTRANS021350 · Zero-rating of passenger transport: Cruises: Guidance agreed with the British Marine Industries Federation and similar bodies
  • VTRANS021360 · Zero-rating of passenger transport: Cruises: Litigation
  • VTRANS021370 · Zero-rating of passenger transport: Cruises: Business Brief 14/96 on the VAT treatment of cruises
  • VTRANS021390 · Zero-rating of passenger transport: Cruises: Business Brief 10/99 on passenger transport services including catering
  • VTRANS021380 · Zero-rating of passenger transport: Cruises: Business Brief 5/99 on passenger transport services including catering
  1. Zero-rating of passenger transport: Cruises: Contents
  2. Zero-rating of passenger transport: Cruises: Business Brief 5/99 on passenger transport services including catering

VTRANS021380 | Zero-rating of passenger transport: Cruises: Business Brief 5/99 on passenger transport services including catering

From HM Revenue & Customs · VAT Transport

Page archived.* Guidance set out in VTRANS021390*

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