Whereas the hire of a vehicle with a driver is a supply of transport services (see 13-544), a self-drive hire or hire of a means of transport falls within different provisions and distinguishes between a short-term hire (VATA 1994, Sch. 4A, para. 3) and long-term hire (VATA 1994, Sch. 4A, para. 13A).

Short-term hire

Defined as a continuous period not exceeding,

90 days if the means of transport is a vessel, or

30 days for any other means of transport.

A supply of services consisting of a short-term hire of a means of transport is treated as made in the country in which the means of transport is actually put at the disposal of the person by whom it is hired.

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