Shipping: Energy Supply
Commons · Question 63838 · Tabled 30 Jun 2025 · Treasury · Official record
Answered 8 Jul 2025
Question
Asked by Amanda Martin
To ask the Chancellor of the Exchequer, what assessment her Department has made of the adequacy of the VAT treatment of (a) shore power supplied to ships and (b) the services provided by contractors who connect or disconnect that supply; and if she will m
Answer
Answered by James Murray, 8 Jul 2025
VAT charged on electricity generated through shore power and supplied to ships can be recovered by businesses operating these ships subject to the normal rules of the tax. Extra-Statutory Concessions (ESCs) are remissions of revenue that allow relief in s...