VATA 1994, Sch 8, Group 8, Item 4 applies the zero rate of VAT to the transport of passengers:
- Ìý
•ÌýÌýÌýÌý in a vehicle designed or adapted to carry not less than ten passengers or a passenger in a wheelchair
- Ìý
•ÌýÌýÌýÌý by a universal service provider
- Ìý
•ÌýÌýÌýÌý on a scheduled flight
- Ìý
•ÌýÌýÌýÌý to or from the UK to the extent that the transport takes place within the UK
VATA 1994, Sch 8, Group 8, Note 4A specifically excludes certain categories of passenger transport from qualifying the zero rate of VAT under VATA 1994, Sch 8, Group 8, Item 4.
VATA 1994, Sch 7A, Group 13 applies the reduced rate of VAT to passenger transport in a cable-suspended chair, bar, gondola or similar vehicle that has less than ten seats. For commentary regarding VATA 1994, Sch 7A, Group 13 please refer to V4.422.
Passenger transport in a vehicle designed or adapted to carry not less than ten passengers or a passenger in a wheelchair
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