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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.