Amendment of Schedule 7A to the Value Added Tax Act 1994

2.—(1) Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)(1) is amended as follows.

(2) In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—

“Cable-suspended passenger transport systems……………………Group 13”.

(3) In Part 2 (the groups), at the end insert—

“GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS

Item No.

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(2).”.

(1)

Schedule 7A was inserted by section 99(5) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001; Group 12 (caravans) was inserted by section 196 of, and paragraph 6(1) and (3) of Schedule 26 to, the Finance Act 2012 (c. 14).