Reduced-rating applies to the transport of passengers by means of a cable-suspended chair, bar, gondola or similar vehicle designed or adapted to carry not more than nine passengers (VATA 1994, Sch. 7A, Grp. 13, item 1 as inserted by Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (SI 2013/430) from 1 April 2013).

However, such reduced-rating does not apply to the transport of passengers to, from or within:

(1)a place of entertainment, recreation or amusement; or

(2)a place of cultural, scientific, historical or similar interest,

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