Client brews and sells beer. Navy ship is buying some cases of bottled beer to be delivered shortly prior to setting off for 8 months. They've asked if they can not be charged VAT as beer will be consumed outside UK. Are supplies to be consumed on board outside VAT? Can anyone point me in the right direction?
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If the supply meets the criteria set out here: -
https://www.gov.uk/hmrc-internal-manuals/vat-exports-of-goods-from-the-u...
then yes the goods can be zero-rated.