VTRANS022300 - The zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Interpretation and application

What is a cable suspended transport system?

The term “cable-suspended transport systems” covers any means of transport comprising “vehicles” (e.g. chairs, gondolas, t-bars etc) suspended from a cable, with each vehicle having a carrying capacity of less than ten persons (systems with vehicles capable of carrying ten or more persons are covered by the existing zero rate). Typically this will include systems designed to transport people up hills and mountains and across rivers and valleys, such as ski-lifts, chair-lifts, cable-cars etc. It will not include any surface-based systems, such as travellators, escalators, funicular railways etc where the system is supported (wholly or partly) by land or rails.

Exclusions

Where such systems are located in theme parks, open-air museums, or similar locations and an overall charge is made for admission (or for the use of the facilities including travel on the cable-suspended system), the reduced rate will not apply. This mirrors the exclusions from the transport zero rate: see VTRANS030000 for further guidance on this.