VTRANS110610 | The supply of ships and aircraft: aircraft: definition of an aircraft
From HM Revenue & Customs · VAT Transport
There is no current legal definition of an aircraft but as a guide the (now repealed) Air Navigation order of 1954 (SI 1954/829) Article 73(1) defined an Aircraft as:
includes all balloons (whether captive or free), kites, gliders, airships and flying machines.
It further defined flying machines as:
means an aircraft heavier than air and having a means of mechanical propulsion.
The current Air Navigation order 2005 (SI 2005/1970) has no such definition but does contain a ‘classification of Aircraft‘ under Schedule 2 Part A which includes in it a similar list as the 1954 order but also refers to aeroplanes (landplanes, seaplanes, amphibians and self-launching motor gliders), power lift (tilt rotor) and rotorcraft (gyroplanes and helicopters) under the term flying machine.
The Oxford English Dictionary defines an aircraft:- ‘flying machines collectively‘.
For the purposes of Group 8, aircraft includes:
aeroplanes (civil or military)
helicopters
airships
drones (unmanned craft)
For the purposes of Group 8, aircraft excludes:
space craft
satellites
missiles
hovercraft (treated as ships)