Zero-rating applies to any services provided for:

(1)the handling of qualifying ships (or aircraft) in a port (or customs and excise airport) or outside the UK (VATA 1994, Sch. 8, Grp. 8, item 6(a)); or

(2)the handling or storage (a) in a port, (b) in a customs and excise airport, (c) on land adjacent to a port or (d) in a transit shed of goods carried in a ship or aircraft (Sch. 8, Grp. 8, item 6(b))

(Notice 744B, para. 8.1 (2009 edn); Notice 744C, para. 8.1 (2011 edn)).

Zero-rating does not extend to the letting on hire of goods (VATA 1994, Sch. 8, Grp. 8, Note (5)).

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