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HMRC internal manual

VAT Transport

Passenger transport connected with recreational activities or airport car parking: Passenger transport in places of entertainment or interest

If a supplier, or a person connected with him, charges for admission to, or a right to use any facilities at a place of a kind listed below, any passenger transport he provides to, from or within that place is standard-rated.

Such transport services are standard-rated whether there is an overall admission price which includes transport, or a separate charge for the transport.

Places affected include:

  • fair grounds;
  • museums;
  • piers;
  • safari parks;
  • stately homes;
  • theme parks;
  • water parks; and
  • zoos.

This list is not exhaustive. However, places where the public enjoy totally free and unrestricted access are not affected - e.g. national parks, seaside resorts, historic towns and villages, geographical areas such as the Norfolk Broads, or canals and lakes (unless wholly within one of the places above).

Examples of standard-rated passenger transport services

  • Transport from a car park to the entrance of a theme park or other place of entertainment or interest;
  • transport within or around a theme park, or other place of entertainment or interest; and/or
  • rides to or from a theme park or other place of entertainment or interest which begin or end in the vicinity of those places.

The transport may be in a boat, train, tram, horse drawn or other vehicle.

Public passenger transport services to places of entertainment

Public transport to, from or within a place of entertainment or cultural interest when provided independently from an operator of such a place and such services, remains zero-rated under item 4 (subject to the normal conditions of that item being met).


  • A trip by coach or rail to a football ground.
  • A coach excursion to a theme park.

Where the transport operator is connected with the operator of such a place, the whole supply including the transport element is standard-rated whether or not it is charged separately from the admission (see VTRANS030300).

Tour Operators’ Margin Scheme (TOMS)

If transport is provided as part of a package or inclusive tour which includes facilities which have been bought in by the supplier from third parties, the supplier is required to account for VAT under the TOMS. For this purpose, facilities includes hotel accommodation, catering, entertainment and admission to events.

Transport bought in and re supplied on its own must normally be accounted for under the TOMS.

See alsoVTRANS021000.