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Zero-rating of goods and services for qualifying aircraft

VATA 1994 Sch 8 Group 8 Note (1A) originally defined ‘qualifying aircraft’ as having a weight of not less than 8 000kg and ‘not designed or adapted for use for recreation or pleasure’. On 1 January 2011 the definition was aligned with that in Article 148(e) of Council Directive 2006/112/EC as an aircraft ‘used by an airline operating for reward chiefly on international routes’ (and certain other aircraft used by a ‘State Institution’). The old rule had made the UK a very attractive location within the EU for registration and holding of aircraft. Purely on the basis of its weight an aircraft could be imported into the UK maintained and sold with the benefit of zero-rating.

Since 1 January...

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