Airline perks, treatment

Ambulance services

Cable-suspended systems

Excluded supplies

Generally

Cable-suspended systems, reduced-rating

Case law

Catering, trolleys on trains

Charge to VAT of goods sold in international waters

Community

Cross-frontier, taxable amount

Cruises

Compound or multiple supply

Treatment

Entertainment and recreation

Exclusions

Intra-Community, charge to VAT of goods sold in international waters

Place of supply of services

B2C services supplied where performed

Generally

Post-1 January 2010 (supplies not made to a relevant business customer)

Services supplied where performed or use and enjoyment occurs

Post Office and scheduled flights

Railways

Day excursions including food and drink

Steam trains running as attraction for enthusiasts and tourists

Travel schemes, issue of identity cards

Refreshments provided to delayed passengers, recipient of supply

Related supplies

Round trips by sea as regards part of journey within territorial waters, exemption

Services supplied in UK

Single or multiple supply

Boat trips with catering

Club membership related to international transport

Cruises

Day excursions by train including food and drink

Generally

Helicopter with pilot and back-up

Holiday cruises

Steam trains running as attraction for enthusiasts and tourists

Transport and admission to disused coalmines

Travel and ski pass

Taxis, etc., ten-passenger limit

Tour operators' margin scheme

Transport of passengers, meaning

Cable railway

Coaster train

Generally

Mountain train

Standard-rated undertaking to operate bus service

Transport-only sales, treatment of commissions

Vehicles

Zero-rating

'big dipper'

Adapted limousines

Cabinlifts

Cable car system

Cruising holidays on inland waterways

Generally

Hot-air balloon flights

Narrow-gauge railway in country park

Qualifying ship

Underground tramway