SPE16140 - Aircraft and their parts: relief from VAT

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

There is a separate relief from VAT for certain parts and equipment to be incorporated in qualifying aircraft. However, raw or bulk materials, partly processed parts or equipment, and also non-specialist goods or appliances are excluded from zero rating.

Details can be found in Notice 744C Ships, trains, aircraft and associated services

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.