VTRANS022100 | The zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Introduction

From 1 April 2013 a reduced rate of 5% applies to the transport of passengers in cable suspended transport systems.

This measure makes the tax system fairer by providing VAT relief for the cable-suspended transportation of passengers, more closely in line with the VAT treatment of public transport.

The zero-rate remains in place for larger cable suspended systems VTRANS020100.