VTRANS020200 - Zero-rating of passenger transport: Law

The law governing the zero rate for passenger transport is in the VAT Act 1994 Schedule 8, Group 8 items 4(a) - 4(d).

Item No 4. Transport of passengers -

  1. in any vehicle, ship or aircraft designed or adapted to carry not less than 10 passengers;
  2. by the Post Office;
  3. on any scheduled flight; or
  4. from a place within to a place outside the United Kingdom or vice versa, to the extent that the services are supplied in the United Kingdom