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  3. 20-000 ZERO-RATING (VATA 1994, SCHEDULE 8)
  4. 20-000 ZERO-RATING (VATA 1994, SCH. 8)
  5. 22-225 GROUP 8 – TRANSPORT

22-225 GROUP 8 – TRANSPORT

Contents:

  • 22-225 Introduction to transport
  • 22-275 Supply, repair and maintenance of ships and aircraft (items 1 and 2)
  • 22-280 Charter of ship or aircraft
  • 22-290 Letting ship, etc. on hire
  • 22-300 Equipment and furnishings
  • 22-310 Parts and equipment for qualifying ships and aircraft (item 2A)
  • 22-315 Safety equipment for qualifying ships and aircraft (item 2B)
  • 22-325 Supply, repair or maintenance of lifeboats etc. by a charity providing rescue or assistance at sea (item 3)
  • 22-375 Passenger transport (item 4)
  • 22-390 Treatment of travel agents’ commissions on transport-only sales
  • 22-400 Transport relating to entertainment and recreation
  • 22-410 ‘Transport of passengers’
  • 22-425 Transport of goods from/to member states (item 5)
  • 22-475 Handling services at ports and airports (item 6)
  • 22-500 Air navigation services (item 6A)
  • 22-525 Pilotage, salvage and towage services (items 7 and 8)
  • 22-575 Survey or classification of ships and aircraft (item 9)
  • 22-625 Other zero-rated transport services (items 10 and 11)
  • 22-675 Designated travel services enjoyed outside the member states (item 12)
  • 22-680 Intra-EU transport services (item 13)

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