VAT Notice 744c

Hi, we supply services to Jackup Oil rigs and are unsure if we should be charging VAT to the customer. Our understanding of VAT notice 744C is that we should not be charging VAT as a movable Rig is classed as a qualifying ship, but ECJ Case C-291/18, written in 2019 has been brought to our attention and we have been told that this supersedes 744c, although the latest update to 744C was December 2020 and states exactly the same as prior versions in regards to this. Does the ECJ ruling apply in Great Britain, or does this only apply to the EU? Many thanks

Hi Jane,
Notice744C doesn't  make explicit reference to jackup rigs for it to accurately reflect the ECJ’s findings in Case C-29118[2019].
HMRC has no expertise in what is or is not a fixed drilling platform.
It is sufficient that the Notice draws the above distinction between installations which are essentially operating in the same way as ships (so are included in the relief), and those which are fixed to the sea floor (so are not included in the relief).
If your business is uncertain whether it should be charging VAT on the services it supplies to its jackup rig customer/s, it will need to ask those customers what the nature of their rig/s is.
From HMRC’s point of view, and as shown in Notice 744C, 2.2, if the rigs are fixed, any taxable supplies of services made to them won’t qualify for the relief from VAT.
Thank you.