The lift itself was again found not to be a vehicle in its own right, and the appellants contention that the individual gondolas should be grouped in some way was not accepted. In Heights of Abraham (MAN 85/51), another cliff lift consisted of twelve individual gondolas, not joined together, each carrying six persons. In Needles Chairlift Co Ltd (LON S/73/168), a cliff chairlift consisting of 54 sets of two-seater chairs was found not to be a vehicle in its own right. The Tribunal considered the significance of what constituted the vehicle which was designed or adapted to carry 12 or more passengers in several cases. The majority of the Tribunals took place when the law specified a 12-seat parameter, this was changed to 10 seats in April 2001. For NEPTS vehicles with less than 10 persons seating capacity see VTRANS020900ĭetailed examples are given in VTRANS020900, VTRANS021000, VTRANS021100 and VTRANS021200. modified Non-Emergency Patient Transport Services (NEPTS) with a carrying capacity that allows for 10 or more passengers to be seated.the transport element of park and ride schemes designed to reduce traffic congestion in city centres.excursions by coach and train (including steam railways).cliff lifts, where the individual cars are designed or adapted to carry at least ten passengers. Top of page Examples of zero-rated passenger transport That is if a seat is removed from a 10 seat vehicle the zero rate can no longer apply, but if it is reinstated the zero rate can resume from that point. Upper Tribunal UKUT 130 (TCC) Davies (trading as Special Occasions/2XL Limos) confirmed that the zero rate liability was determined by the number of seats in place at the time of a supply. If the carrying capacity of the vehicle, ship or aircraft is less than ten passengers at the time of the supply, that transport is standard-rated unless it can be zero-rated under Group 8, Item 4(b), 4(c), or 4(d) or Legal Note 4D for the transport of disabled passengers in specially adapted vehicles, or is an ambulance service - see VTRANS020900. … the test in item 4 is a test largely related to the physical capacity of the vessel, and that, if a particular vessel meets the physical requirements implied by the test, the statutory wording does not permit the denial of the zero rate the ground that it would be unlawful for that particular vessel to carry passengers up to the level of the physical capacity. The test is one of design, in Cirdan Sailing Trust STC 185, here a boat could only legally carry fewer than 10 passengers but the High Court found that: (The driver and crew are treated as passengers for the purposes of determining the carrying capacity.) Item 4(a) zero-rates passenger transport within the UK in any vehicle, ship or aircraft designed or adapted to carry ten or more passengers.
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