The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This note provides looks at the special place of supply services rules which apply to passenger transport services. It also looks at the place of supply of on board catering (and other services supplied on-board international journeys).
For an overview of VAT and international services more broadly, see the International services ― overview guidance note.
For the zero-rating (and reduced-rating) for passenger transport supplied in the UK, see the Passenger transport ― zero and reduced rating guidance note.
For in-depth commentary on the legislation and case law relating to the place of supply of passenger transport, see De Voil Indirect Tax Service V3.189.
VAT law says the special place of supply rules for passenger transport cover the transportation of:
any luggage accompanying passengers
motor vehicles accompanying passengers
VATA 1994, Sch 4A, para 2(1)
For the purposes of the place of supply rules, a pleasure cruise (including those cruises that are wholly or partly for education or training) is also regarded as passenger transport.
Most, but not all, passenger transport is zero-rated when the place of supply is the UK. A number of specific examples of what is and is not passenger transport are therefore set out in the Passenger transport ― zero and reduced rating guidance note. This note also describes ‘incidental services’ that HMRC treats a
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