Civil aeroplanes — sale or charter
VAT treatment0%
What this means for your business
- Charging VAT
- VAT is charged, but at a rate of 0% (zero-rated).
- Reclaiming VAT
- Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.
Official guidanceGliders — sale or charter — are standard-rated as are hot air balloons — VAT Notice 744C (opens in a new tab)