– see also Equipment leasing and rental

Aircraft and equipment

Generally

Legislation/Regulatory – Dir. 2006/112 art. 148(f)

Qualifying

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Cars

– see Motor vehicles

Chemists, supplies by

Commentary – Indirect Tax Reporter ¶28-600

Children's clothing

Commentary – Indirect Tax Reporter ¶24-075

Cranes, place of supply of services

Case Law – BPH Equipment Ltd. [1996] BVC 2,696

Goods dispensed by chemists on prescription

Commentary – Indirect Tax Reporter ¶23-125

Handicapped persons

Generally

Commentary – Indirect Tax Reporter ¶50-400

Qualifying motor vehicles

Commentary – Indirect Tax Reporter ¶50-385

Health and welfare services

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, Note (1), (3)

Late return, compensation

Commentary – Indirect Tax Reporter ¶11-620

Lifeboats

Commentary – Indirect Tax Reporter ¶50-330

Lifeboats and equipment

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Mobile scanner, exemption

Case Law – Aslan Imaging Ltd. (1989) 4 BVC 526

Motor cars

Input tax

Commentary – Indirect Tax Reporter ¶19-073

Invoices

Commentary – Indirect Tax Reporter ¶55-800

Self-supplies

– see Motor vehicles

Place of supply of services

Hiring of goods other than means of transport

Legislation/Regulatory – Dir. 2006/112 art. 59(g) ; VATA94 Sch. 4A, para. 7, 16(2)(h)

Hiring of means of transport

Legislation/Regulatory – Dir. 2006/112 art. 56 ; VATA94 Sch. 4A, para. 3, 13A

Non-business customers outside EU

Commentary – Indirect Tax Reporter ¶13-483

Reverse charge

Legislation/Regulatory – VATA94 s. 8

Services supplied where performed or use and enjoyment occurs

Commentary – Indirect Tax Reporter ¶13-483

Protective helmets and footwear

Commentary – Indirect Tax Reporter ¶24-125

Qualifying aircraft and equipment

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Qualifying goods dispensed on prescription and aids for handicapped persons

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5)

Qualifying ships and equipment

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Relevant goods to eligible body

Eligible goods, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, Note (4)

Generally

Commentary – Indirect Tax Reporter ¶50-530
Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, Note (9)

Relevant goods, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, Note (3)

Sea-going vessels and equipment

Legislation/Regulatory – Dir. 2006/112 art. 148(c)

Services by doctors, nurses and other similar bodies

Commentary – Indirect Tax Reporter ¶28-500

Services supplied where performed or use and enjoyment occurs

Commentary – Indirect Tax Reporter ¶13-483

Supply of goods treatment

Legislation/Regulatory – Dir. 2006/112 art. 14(2)(b)

Talking books for blind and handicapped persons

Legislation/Regulatory – VATA94 Sch. 8, Grp. 4

Talking books for the blind and handicapped and wireless sets for the blind

Commentary – Indirect Tax Reporter ¶50-320

Wireless sets for the blind

Legislation/Regulatory – VATA94 Sch. 8, Grp. 4

Zero-rating

Legislation/Regulatory – VATA94 s. 30