{
  "url": "https://openlegislation.uk/value-added-tax-passenger-vehicles-order-2001/note",
  "json_url": "https://openlegislation.uk/value-added-tax-passenger-vehicles-order-2001/note.json",
  "legislation": "uksi/2001/753",
  "legislation_title": "The Value Added Tax (Passenger Vehicles) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-passenger-vehicles-order-2001",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st April 2001, amends Group 8 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) (“the Act”).\nFares for passenger transport are zero-rated if the passengers are transported in vehicles, ships or aircraft which have a minimum number of seats.\nThis Order reduces the minimum number of seats from 12 to 10.\nThe Order also allows zero-rating to apply where passengers are transported in vehicles which, but for the fact that they have been designed or adapted for wheelchair users, would have been capable of carrying 10 or more passengers.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/753/note",
    "retrieved_at": "2026-10-29T07:59:08.977683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}