Zero-rating – Transport – Transport of passengers – Appellant charters out manned yachts to schools and organizations for the welfare of young people – Whether Appellant’s supply is properly characterized as ‘transport of passengers . . in any . . ship’ – Yes – Whether a supply of exempt sporting facilities or education – No – VAT Act 1994 Sch 8 Gp 8 Item 4(a)
Zero-rating – Transport – Repair or maintenance of qualifying ship – Appellant charters out manned yachts to schools and youth organizations – Whether yacht is a ‘qualifying ship’ – Whether it is neither designed nor adapted for use for recreation or pleasure – Yes – VAT Act 1994 Sch 8 Gp 8 Item 1 and Note (A1)(a)
Citations:
[2004] UKVAT V18865
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230219
