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

S.I. 2013/430 · made 27 February 2013

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.

Made under: Value Added Tax Act 1994 (Section 29A, Section 96)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013/pdf/uksi_20130430_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013/pdf/uksiem_20130430_en.pdf

## Introductory text

Value Added Tax
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.

## 1 Citation and commencement

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.

## 2 Amendment of Schedule 7A to the Value Added Tax Act 1994

(1) Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) is amended as follows.
(2) In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—
“
Cable-suspended passenger transport systems……………………
Group 13
”.
(3) In Part 2 (the groups), at the end insert—
“GROUP 13
CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
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:
Supplies not within item 1
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.”.

## Signature

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)
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.

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Source: https://www.legislation.gov.uk/uksi/2013/430 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.