Was the supply of lift passes a supply of transport?
In Snow Factor v HMRC[2018] UKFTT 28 (24 January 2018) the FTT found that the supply of ski passes at an indoor ski facility was not a supply of transport.
Snow Factor operates an indoor snow dome and conference facility. The snow dome has lifts which are used to transport passengers to the top of the two indoor ski slopes. Both parties accepted that the ski lift facilities could fall within VATA 1994 Sch 7A Group 13 item 1 (and be subject to a reduced rate). The issue was whether they were specifically excluded by Note 1 as ‘the transport of passengers to from or within a place of entertainment recreation or amusement’ by the person who supplies a right of admission to the facilities.
HMRC contended that the use of the lifts was not an...
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Was the supply of lift passes a supply of transport?
In Snow Factor v HMRC[2018] UKFTT 28 (24 January 2018) the FTT found that the supply of ski passes at an indoor ski facility was not a supply of transport.
Snow Factor operates an indoor snow dome and conference facility. The snow dome has lifts which are used to transport passengers to the top of the two indoor ski slopes. Both parties accepted that the ski lift facilities could fall within VATA 1994 Sch 7A Group 13 item 1 (and be subject to a reduced rate). The issue was whether they were specifically excluded by Note 1 as ‘the transport of passengers to from or within a place of entertainment recreation or amusement’ by the person who supplies a right of admission to the facilities.
HMRC contended that the use of the lifts was not an...
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