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HMRC internal manual

VAT Transport

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.