Zero-rating for passenger transport is restricted to public passenger transport in the generally accepted sense (VATA 1994, Sch. 8, Grp. 8, item 4). Services relating to entertainment or recreational activities, and car parking at airports, which all include elements of passenger transport, are wholly standard-rated (Notice 744A, para. 8.5 (2009 edn); VATA 1994, Sch. 8, Grp. 8, Note (4A), which effectively reverses Quarry Tours Ltd t/a Llechwedd Slate Caverns (1984) 2 BVC 205,139 where a circular journey on an underground tramway was zero-rated because passengers alighted part-way through to visit a cavern).

The restriction applies to the transport of passengers:

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