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HMRC internal manual

VAT Health

HM Revenue & Customs
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Transport of the sick and injured: Other reliefs

Nothing in this sub-section affects the zero rate for passenger transport services under Group 8 of Schedule 8 to the VAT Act 1994. Zero rating applies to the domestic transport of passengers:

  • in any vehicle, ship or aircraft designed or adapted to carry not less than 10 passengers, including crew; or
  • on any scheduled flight.

Where there is an overlap between the zero rate for passenger transport and the exemption for transport of the sick or injured (perhaps for example a bus ambulance) it is the zero rate provision which prevails.