Zero-rating of passenger transport: Perks, incidental services and ancillary supplies: Incidental services
These are examples of services that are sometimes provided to passengers at no extra cost as part of the transport service:
- accompanied domestic pets;
- accompanied luggage, including cycles and prams and excess luggage;
- accompanied vehicles and trailers (including Motorail);
- airport passenger charges and passenger load supplements;
- duplicate season tickets;
- pullman supplements;
- seat reservations;
- sleeping berths, cabins on ships, if provided in the course of ordinary transport (for the treatment of cruises see VTRANS021100, and Notice 709/5 Tour operators’ margin; and/or
- changing details of bookings, or transferring tickets to third parties.
When an additional charge is made to the passenger it is regarded as a supplement to the fare and is zero-rated if the fare is zero-rated.