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1147637

registered interest
date	01/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they will publish the results of Operation Kingfisher before 31 October; and if so, when.
tabling member printed	Lord Jones of Cheltenham
uin	HL17963
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>We are continuing to monitor companies and sectors that may be exposed to short-term difficulties as a result of EU exit. This monitoring is market sensitive and confidential.</p> answering member printed The Earl of Courtown question first answered 08/10/2019 11:59:57 answering member 3359 label Biography information for The Earl of Courtown
tabling member	248 label Biography information for Lord Jones of Cheltenham

1147641

registered interest
date	01/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Aircraft: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what, if any, will be the VAT implications for aircraft which have to date been imported into, but may not be physically in, the UK on the planned exit day from the EU.
tabling member printed	Lord Kirkhope of Harrogate
uin	HL17967
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>Some aircraft imported into the UK will be eligible for zero rate of VAT as shown in Notice 744C on ships, aircraft and associated services.</p><p> </p><p>If an aircraft has previously been imported into the UK with the appropriate taxes paid, its location on the day of Brexit will not affect its status as domestic goods, including UK VAT paid status. On return to the UK the importer may be able to claim Returned Goods Relief (RGR). This will be subject to conditions given in the RGR Notice 236.</p><p> </p><p>The free movement of aircraft being used as a means of transport is guaranteed by the Chicago Convention. This allows aircraft to land and take off at airports all over the world without the inconvenience of paying and reclaiming import duties, including VAT, each time a trip is made. This will continue after the UK leaves the EU.</p> answering member printed The Earl of Courtown question first answered 08/10/2019 11:59:03 answering member 3359 label Biography information for The Earl of Courtown
tabling member	891 label Biography information for Lord Kirkhope of Harrogate