Commercial craft benefit from VAT-related allowance. Your aircraft can benefit from a VAT leasing structure that reduces the percentage of charge on its value, to as low as 5.4%, depending on its community use and its range. In the case that aircraft qualify as ‘exempt with credit’ i.e their operation is being used for international transport of passengers or goods, they can be categorised as a) Intra-community acquisition or b) Importation or supply of aircraft for use by an airline operator for reward.