Heights of Abraham (Matlock Bath) Ltd. (1985) 2 BVC 205309
Decision given 30 July 1985.
Supply – Cable car system to transport passengers – Three gondolas attached to cable – Each gondola to carry six passengers – Whether ‘a vehicle’ – Whether ‘designed or adapted to carry not less than 12 passengers’ – Whether supply zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 10, item 4(a).
The appellant company was the operator of a pleasure garden situated on a steep hillside. To afford access, in particular to the very young and the elderly, a cable car system was constructed.