Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 4

Services relating to vessels and aircraft

Schedule 2 paragraph 4 zero-rates the supply, repair, maintenance and hire of qualifying sea-going vessels and international commercial aircraft, together with related equipment, fuel, provisions and services to meet the direct needs of such craft or their cargoes.

• The supply, modification, repair, maintenance, chartering and hiring of sea-going vessels exceeding 15 tons gross tonnage (used for passenger carriage for reward, sea fishing, other commercial or industrial purposes, or rescue or assistance at sea) and of aircraft used by transport undertakings operating for reward chiefly on international routes are zero-rated.
• Services (other than those covered by the vessel and aircraft supply provisions) that meet the direct needs of qualifying sea-going vessels or international commercial aircraft, or of their cargoes, are also zero-rated.
• The supply, hiring, repair and maintenance of equipment incorporated or for use in qualifying sea-going vessels, and of equipment incorporated or used in qualifying international commercial aircraft, are zero-rated.
• Fuel and provisions supplied for qualifying sea-going vessels and international commercial aircraft are zero-rated, but goods supplied on board for passengers to take off the vessel or aircraft are excluded from the zero rate.