Value Added Tax Act 1994

Notes:U.K.

[F1(A1)In this Group—

(a)a “qualifying ship”is any ship of a gross tonnage of not less than 15 tons which is neither designed nor adapted for use for recreation or pleasure; and

(b)a “qualifying aircraft”is any aircraft of a weight of not less than 8,000 kilogrammes which is neither designed nor adapted for use for recreation or pleasure.]

(1)In items 1 and 2 the supply of a [F2qualifying]ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following—

(a)transport of passengers;

(b)accommodation;

(c)entertainment;

(d)education;

being services wholly performed in the United Kingdom.

(2)Items 1, 2 [F3, 2A, 2B] and 3 include the letting on hire of the goods specified in the items.

[F4(2A)Items 2A and 2B do not include the supply of parts and equipment to a Government department unless—

(a)they are installed or incorporated in the course of a supply which is treated as being made in the course or furtherance of a business carried on by the department; or

(b)the parts and equipment are to be installed or incorporated in ships or aircraft used for the purpose of providing rescue or assistance at sea.]

(3)Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating—

(a)the name and address of the recipient;

(b)that the supply is of a description specified in item 3 of this Group.

(4)“Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea.

[F5(4A)Item 4 does not include the transport of passengers-—

(a)in any vehicle to, from or within-—

(i)a place of entertainment, recreation or amusement; or

(ii)a place of cultural, scientific, historical or similar interest,

by the person, or a person connected with him, who supplies a right of admission to, or a right to use facilities at, such a place;

(b)in any motor vehicle between a car park (or land adjacent thereto) and an airport passenger terminal (or land adjacent thereto) by the person, or a person connected with him, who supplies facilities for the parking of vehicles in that car park; or

(c)in an aircraft where the flight is advertised or held out to be for the purpose of—

(i)providing entertainment, recreation or amusement; or

(ii)the experience of flying, or the experience of flying in that particular aircraft,

and not primarily for the purpose of transporting passengers from one place to another.

(4B)For the purposes of Note (4A) any question whether a person is connected with another shall be determined in accordance with section 839 of the Taxes Act F6.

(4C)In Note (4A)(b) “motor vehicle” means a mechanically propelled vehicle intended or adapted for use on the roads.]

(5)Item 6 does not include the letting on hire of goods.

(6)“Port” and “customs and excise airport” have the same meanings as in the Management Act.

[F7(6A)“Air navigation services” has the same meaning as in the Civil Aviation Act 1982 F8.]

(7)Except for the purposes of item 11, paragraph (a) of item 6, [F9item 6A,.]item 9 and paragraph (a) of item 10 [F10only include supplies of services where the ships or aircraft referred to in those paragraphs are qualifying ships or, as the case may be, aircraft.].

(8)“Designated travel service” has the same meaning as in the M1Value Added Tax (Tour Operators) Order 1987.

(9)“Intra-Community transport services” means—

(a)the intra-Community transport of goods within the meaning of the M2Value Added Tax (Place of Supply of Services) Order 1992;

(b)ancillary transport services within the meaning of the M3Value Added Tax (Place of Supply of Services) Order 1992 which are provided in connection with the intra-Community transport of goods; or

(c)the making of arrangements for the supply by or to another person of a supply within (a) or (b) above or any other activity which is intended to facilitate the making of such a supply,

and, for the purpose of this Note only, the Azores and Madeira shall each be treated as a separate member State.