Jane

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