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VTRANS190100 | Transport: Intermediary services (ship and aircraft brokers and other agency services): Law

From HM Revenue & Customs · VAT Transport

The law applying the zero-rate to intermediary services in arranging many of the services described in other parts of Group 8 is in item 10 of the Group:

10. The making of arrangements for -

  1. the supply of, or of space in, any ship or aircraft;

  2. the supply of any service included in items 1 and 2, 3 to 9 and 11; or

  3. the supply of any goods of a description falling within items 2A or 2B, or paragraph (d) of item 3.

Sub-paragraph (c) was added to the item by the VAT (Ships and Aircraft) Order (SI 1995/3039), with effect from 1 January 1996, under the same provision which introduced the zero rate for ship and aircraft parts in items 2A and 2B.