the vehicles are unaccompanied or without passengers.you transport or ferry vehicles on ships, trains and so on.You’ll be providing freight transport if: transports small commercial vehicles charged under the private car rate whether carrying passengers or freight - this supply may be zero-ratedĢ.4 When to treat the transport of vehicles on ships, trains or other transport as freight transport.transports vehicles with drivers or passengers charged under the private car rate, including motorcycles, cars, caravans and trailers - this supply may be zero-rated.transports the vehicles with passengers, for example a coach or bus, it does not matter whether or not you’re charging them the private car rate - the supply will be zero-rated.If you transport or ferry vehicles on ships, trains or other forms of transport you’re supplying passenger transport services when your transport meets the conditions at paragraph 2.1 and: the supply of any vehicle with or without crew for a non-passenger service, for example to make a film or carry goodsĢ.3 Transport of vehicles on ships, trains or other forms of transport.novelty rides on miniature and model railways, ghost trains, roundabouts, dippers and other fairground equipment and similar attractions.The following are not regarded as transport of passengers: 2.2 Services that are not regarded as transport of passengers You cannot used the reduced rate for transport of passengers 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 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).
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