questionText: 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
answerText: 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...
heading: Shipping: Energy Supply