Yvie Jeanne

Hi HMRC, Please can you confirm if an aircraft (non qualifying under https://www.gov.uk/guidance/ships-aircraft-and-associated-services-notice-744c) would be able to use the VAT margin scheme https://www.gov.uk/vat-margin-schemes/eligibility , given that VAT was not charged or reclaimed on the purchase? Essentially wanting confirmation that an aircraft sold by a VAT registered company can qualify as a second hand good sale under the VAT margin scheme? Thank you