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Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Check the tariff classification for preparations put up for retail sale.
First published during the 2016 to 2019 May Conservative government
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Employment Tribunal decision.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Section last updated: July 2023.
First published during the 2019 to 2022 Johnson Conservative government
Headlamp, position lamps, daytime running lamps, stop lamps, indicators, hazard warning lamps, fog lamps, reversing lamps, lighting ‘tell-tales’, trailer electrical socket, electrical wiring and battery rules and inspection for car and passenger vehicle MOT tests.
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