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Official guidance
VAT Transport

VTRANS020000 · The zero rate for passenger transport

  • VTRANS020100 · Introduction
  • VTRANS020200 · Zero-rating of passenger transport: Law
  • VTRANS020300 · Zero-rating of passenger transport: Position before 1 April 2001
  • VTRANS020400 · Zero-rating of passenger transport: Meaning of passenger transport
  • VTRANS020500 · Zero-rating of passenger transport: Passenger transport in vehicles designed or adapted to carry ten or more passengers - item 4(a)
  • VTRANS020600 · Zero-rating of passenger transport: Passenger transport provided by a universal service provider - item 4(b)
  • VTRANS020700 · Zero-rating of passenger transport: Scheduled flights - item 4(c)
  • VTRANS020800 · Zero-rating of passenger transport: International passenger transport - item 4(d)
  • VTRANS020900 · Zero-rating of passenger transport: Transport of disabled passengers
  • VTRANS021000 · Zero-rating of passenger transport: Perks, incidental services and ancillary supplies
  • VTRANS021100 · Zero-rating of passenger transport: Transport of vehicles on ships, aircraft or trains - passengers or freight?
  • VTRANS021200 · Zero-rating of passenger transport: Inclusive tours
  • VTRANS021300 · Zero-rating of passenger transport: Cruises: Contents
  • VTRANS021400 · Zero-rating of passenger transport: Railway and other trips
  • VTRANS022000 · Reduced-rate for cable suspended passenger transport
  1. The zero rate for passenger transport: Contents
  2. Zero-rating of passenger transport: Scheduled flights - item 4(c)

VTRANS020700 | Zero-rating of passenger transport: Scheduled flights - item 4(c)

From HM Revenue & Customs · VAT Transport

Item 4(c) zero-rates all scheduled flights irrespective of the carrying capacity of the aircraft. A scheduled flight is one that is run either according to a published timetable or so regularly or frequently as to constitute a recognisable systematic series of flights.

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