The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013

Made: 27th February 2013

Laid before the House of Commons: 28th February 2013

Coming into force: 1st April 2013

The Treasury make the following Order in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994[^f00001].

Citation and commencement

1

This Order may be cited as the Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 and comes into force on 1st April 2013.

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)[^f00002] is amended as follows.

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

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

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: (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[^f00003].

Signed

Stephen Crabb — Robert Goodwill — Two of the Lords Commissioners of Her Majesty’s Treasury — 27th February 2013

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order inserts a new Group 13 into Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) to provide for a reduced rate for the transport of passengers by means of certain cable-suspended vehicles designed or adapted to carry not more than 9 passengers provided that the transport is not supplied to, from or within a specified place by a person (or a person connected with that person) who supplies a right of admission to, or a right to use facilities at, that place.

A Tax Information and Impact Note covering this instrument was published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

Footnotes

[^f00001]: 1994 c. 23; section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001.

[^f00002]: 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).

[^f00003]: 2010 c. 4.