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VTRANS120300 | Repair, maintenance, modification and conversion of ships and aircraft and their parts: Zero-rating of work on goods for export

From HM Revenue & Customs · VAT Transport

Certain supplies of work on goods are zero-rated under Group 7, item 1 when the goods are subsequently exported to a place outside the UK, or outside the scope of UK VAT if carried out for a VAT-registered customer who belongs in a place outside of the UK. This means that supplies of repair, maintenance, modification and conversion of ships and aircraft and their parts, irrespective of the qualifying criteria, can be eligible for relief

  • when the goods are to be exported to a place outside the UK after the work is completed.

The relevant provisions described in VATPOSS, and

for the position until 31 December 2009in Notice 741, Place of supply of services
for the position from 1 January 2010in Notice 741A.