Are there additional exemptions from the transaction tax under the 2026 UK/EU Treaty for Gibraltar beyond reduced rates?

Short answer

Yes. Mandatory exemptions from the EU VAT Directive include: bunkering fuel, vessel provisioning for high seas navigation, aircraft provisioning for international airlines, education-related supplies, human organs and blood, and dental prostheses. Additionally, LNG imported for electricity production and electricity produced in Gibraltar are specifically exempt from both transaction tax and excise duty.