VTRANS022200 | The zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Law

UK Legislation

The law applying the reduced rate-rate to cable-suspended passenger transport can be found in VAT Act 1994, Schedule 7A,Group 13:

Item 1

Transport of passengers by means of a cable-suspended chair, bar, gondola or similar vehicle designed or adapted to carry not more than 9 passengers.

NOTES:

Supplies not within item 1

1 Item 1 does not include the transport of passengers to, from or within—

(i) a place of entertainment, recreation or amusement; or

(ii) a place of cultural, scientific, historical or similar interest,

by the person, or a person connected with that person, who supplies a right of admission to, or a right to use facilities at, such a place.

2 For the purposes of Note 1 any question as to whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010.