Written Question·Treasury·UIN 63838

Shipping: Energy Supply

Tabled: 30 June 2025

Answered: 8 July 2025

Question

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

James Murray

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...

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