Policy paper

Revenue and Customs Brief 3 (2019): VAT zero-rating of transport of disabled passengers

This brief clarifies that HMRC's policy on the scope of the VAT zero rate for transport services has not changed.

• From: HM Revenue & Customs
• Published: 14 June 2019

Documents

Revenue and Customs Brief 3 (2019): VAT Zero-rating of transport of disabled passengers

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This brief clarifies that HMRC’s policy on the scope of the VAT zero rate for transport services has not changed following the Upper Tribunal decision in Jigsaw Medical Services Limited (2018) UKUT 0222.

Published 14 June 2019