The Advocate General’s recent opinion in Re A Oy, if followed by the CJEU, could be of great value to the UK private aviation industry.
VATA 1994 Sch 8 Group 8 Note (1A) originally defined ‘qualifying aircraft’ as having a weight of not less than 8 000kg and ‘not designed or adapted for use for recreation or pleasure’. On 1 January 2011 the definition was aligned with that in Article 148(e) of Council Directive 2006/112/EC as an aircraft ‘used by an airline operating for reward chiefly on international routes’ (and certain other aircraft used by a ‘State Institution’). The old rule had made the UK a very attractive location within the EU for registration and holding of aircraft. Purely on the basis of...
