Treasury written question – answered on 25th May 2018.
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To ask Mr Chancellor of the Exchequer, what the cost to the public purse has been of the value added tax exemption for the sale and chartering of helicopters in (a) 2015-16 and (b) 2016-17.
The details that HM Revenue and Customs (HMRC) collects from taxpayers on their VAT returns are not specific enough to provide this information.
The sale and chartering of helicopters is only zero-rated for VAT purposes when:
They are used by airlines who operate for reward chiefly on international routes; or
They are used by state institutions, and have a weight of not less than 8,000 kg.
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