"N" Reg Heli VAT Query

[valve guide]

Hi all, can you tell me if I bring an "N" reg heli into the UK do I have to pay VAT bearing in mind it will technically be owned by an american trustee. Is it any different from an "N" reg Jet flying into the uk and then flying out?

Thanks.

[md 600 driver]

Yes you need to pay the vat

[valve guide]

So technically a US citizen (or trust) flying his machine in the UK has to pay VAT on the value of the machine? Really?

[206 jock]

Once it is imported permanently (over 6 months) into Europe, yes. Unless it is a vintage aircraft or through a corporate vehicle or a few other wrinkly methods.

You used to be able to import privately through Denmark at 0% VAT and zero duty, but that avenue of pleasure is closed.

I think there is a way of bringing it in
(ie first point of entry into Europe) through Luxembourg at 15%, but whether the fees charged make it worthwhile, couldn't say.

[STANDTO]

Wonder if an 'M' reg might help?

Don't know, but might be worth a look

[valve guide]

How would I find out about the "M" reg is there a forum that has perhaps discussed this in the past. Done a search and couldn't find anything. Thanks for the reply.

[FLY 7]

Aircraft Registry - Isle of Man Government DED (http://www.gov.im/ded/Aircraft/)

Don't know whether this allows a vat to be mitigated, as the IoM vat rate mirrors the UK's.

Is there a Jersey a/c register?

[Gulfstreamaviator]

99% certain M will satisy your needs.....

No Jersey aircraft registry.

glf

[206 jock]

And I'm 99% certain that M reg won't satisfy your needs! Once the aircraft is imported into Europe, VAT is due - even if it's on the Somalian register (if there is one).

The only 'however' is that with aircraft and boats, it's the country of first importation that matters, unilke say a washing machine, where it's the country of first use that matters. Hence why the Denmark route worked: as long as the shipping container was physically opened at Aarhus, that's where you paid VAT - at the time I did mine, 0%.

Talk to Lasse or Frank at Opmas (OPMAS Denmark Aircraft EU VAT duty import export cabotage (http://www.opmas.dk)). They know this law inside and out - and they basically invented the 'Danish route'. But here is an extract from their website:

"We can no longer serve the private aircraft owner unless the aircraft is more than 35 years old and in original condition - or restored. The VAT rate for vintage aircraft is 5%.

The old "Danish Route" with 0% VAT for all aircraft ended December 31st 2009. We recommend the private aircraft owner to import the aircraft in Luxembourg where the VAT rate is only 15%"

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