You can use the reduced rate for the transport of passengers in a cable-suspended chair, bar, gondola or similar vehicle designed or adapted to carry not more than 9 passengers - see section 4. in an aircraft when the flight is advertised or held out to be for the purpose of providing entertainment, recreation or amusement, the experience of flying or the experience of flying in a particular aircraft - see section 8.in any vehicle between a car park and an airport terminal, if you’re also connected with the person providing the car parking - see section 8. to, from or within a place of entertainment, recreation or amusement or a place of cultural, scientific, historical or similar interest, if you’re also the person supplying the right of admission to that place - see section 8.You cannot zero rate the transport of passengers: by the Post Office company - see section 7.with disabilities in some cases - see section 6.on any scheduled flight - see section 5.in any vehicle, ship or aircraft designed or adapted to carry not less than 10 passengers to the extent those services are supplied in the UK - see section 4.from a place within to a place outside the UK or the other way around to the extent those services are supplied in the UK - see section 3.You can zero rate the transport of passengers: zero-rated - but you must keep evidence to substantiate zero rating.Passenger transport services supplied in the UK, including its territorial waters, can be either: VAT treatment of passenger transport services 2.1 The liability of passenger transport services You can find further information on hiring a vehicle in Ships, trains, aircraft and associated services (VAT Notice 744C). with a driver or crew but do not transport anyone or anything anywhere, then you do not supply a transport service.without a driver or crew, then you do not supply passenger transport services, but a means of transport.If you hire a vehicle, ship or aircraft to a customer: ‘Vehicle’ includes trains and other land-based transport. This may also include any incidental services. Passenger transport services are supplied when a vehicle, ship or aircraft is provided together with a driver or crew, for the carriage of passengers. This notice explains the place of supply rules for passenger transport and the zero rating of public passenger transport supplied in the UK. References to UK should be construed accordingly. It applies to supplies made in both Great Britain (England, Scotland and Wales) and Northern Ireland unless otherwise stated. This notice applies to supplies made on or after 1 January 2021.
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