Air navigation services

Ancillary services, place of supply

Appeals, refund of VAT

Community passenger transport

Direct MAT insurance

Double taxation relief

Employee benefits

Equipping, fuelling and provisioning for private use

Exempt supplies

Exemption

Interpretation of chartering of sea-going vessels

Temporary importation from one member state to another

Expenses

Handicapped persons

Hire

Holiday cruises, single or multiple supply

Home-to-work transport provided by employer

Imports

Absolute exemption

Notification of permanent arrival of vehicle in UK

Intermediaries

Intra-Community transport of goods

Intra-EU supplies using UK VAT number

Late night, provided for employees

Leasing

Local authorities and similar bodies

Machinery and plant allowances

Means of transport

Claim, meaning

Claimant, meaning

Competent authority, meaning

First entry into service

Long-term hiring

Meaning

New

Notification of acquisition of new ships or aircraft by non-taxable persons

Notification of arrival in UK of motorised vehicles

Other than short-term hiring

Payment of VAT

Power to require notification of arrival in UK

Registration, meaning

Second-hand

Short-term hiring

New means of

Notification of arrival of vehicle in UK

Offshore oil and gas rig workers, transfers from/to mainland

Passenger

Place of supply of services

Ancillary services

Ancillary services provided to non-business customers

Freight transport

Generally

Hire of car with driver v self-drive

Intra-Community transport of goods

Post-1 January 2010 (supplies not made to a relevant business customer)

Transport of goods

– see also Transport of goods

Provision for ministers and other office holders

Second-hand

Services related to export of goods

Time of supply of transport and shipping services

Value added tax

New means of

Place of supply of services

Vouchers

Welfare vehicles supplied to eligible body

Generally

Repair or maintenance

Zero-rating

Air navigation services

Airport improvement works not agreement for air transport

Charter of ship or aircraft

Conversion of tug

Design and supply

Designated travel services enjoyed outside EC

Designated travel services enjoyed outside EU

Designed for recreation or pleasure

Equipment and furnishings

Full and party charter of ship

Generally

Handicapped persons

Handling of ships or aircraft at ports, airports or outside the UK

Handling or storage of goods at ports, airports or transit sheds

Handling services at ports and airports

Hotel and taxi services for ship's crew

Intra-EU services

Letting on hire

Limousine transfer service

Making of arrangements

Motor vehicles adapted for handicapped wheelchair users, proposed reform

No deemed supply

Other related services

Partly-completed vessel

Parts and equipment for qualifying ships and aircraft

Passenger transport

Pilotage services

Pilotage, salvage and towage services

Qualifying parts and equipment for qualifying ships and aircraft

Qualifying ship or aircraft

Related services

Safety equipment for qualifying ships and aircraft

Salvage and towage services

Services relating to repair or maintenance of ship

Supplies before item seaworthy or airworthy

Supply, repair and maintenance of lifeboats

Supply, repair and maintenance of qualifying aircraft

Supply, repair and maintenance of qualifying ships

Supply, repair and maintenance of ships and aircraft

Survey of ships and aircraft

Survey or classification of ships and aircraft

Telecommunications network services supplied to airlines

Transport and admission ticket, apportionment

Transport of freight outside UK

Transport of goods from/to member states

Transport of goods to place outside UK

Transport of goods to/from the Azores to Madeira

Transport of passengers

Working barges converted into houseboats retaining means of propulsion