Find out the ‘place of supply’ rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Contents
- Detail
- 1. Overview
- 2. VAT treatment of passenger transport services
- 3. Place of supply of passenger transport
- 4. Reduced and zero rate passenger transport
- 5. Scheduled flights
- 6. Transport of disabled passengers
- 7. Passenger transport by a universal service provider
- 8. Standard-rated passenger transport and related services
- 9. Incidental and ancillary services to passenger transport
- 10. Cruises
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
