VAT Zero rating for passenger transport

[Tony Barber]

I have been reading the notice on the inland revinues website regarding the above. It mentions "any vehicle, ship or aircraft designed or adapted to
carry not less than 10 passengers." in parts and then "at least 10 seats, including those for the driver and crew" further on.

Does anyone know whether in order to qualify you actually need to have 10 "seats" ? Does tube seating qualify? Basicaly what I am asking is if a RIB was coded for 8 passengers plus 2 crew would the fact that it only has 6 seats for passengers matter.

I have a feeling that I am clutching at straws here but worth a try.

Cheers,

Tony.

[Richard B]

Originally Posted by Tony Barber

I have been reading the notice on the inland revinues website regarding the above.

Do you mean HM Customs & Excise web site?

[Tony Barber]

Originally Posted by Richard B

Do you mean HM Customs & Excise web site?

Yes.

[codprawn]

Originally Posted by Tony Barber

I have been reading the notice on the inland revinues website regarding the above. It mentions "any vehicle, ship or aircraft designed or adapted to
carry not less than 10 passengers." in parts and then "at least 10 seats, including those for the driver and crew" further on.

Does anyone know whether in order to qualify you actually need to have 10 "seats" ? Does tube seating qualify? Basicaly what I am asking is if a RIB was coded for 8 passengers plus 2 crew would the fact that it only has 6 seats for passengers matter.

I have a feeling that I am clutching at straws here but worth a try.

Cheers,

Tony.

Good point - my Land Rover 110 qualifies because it has 12 seats - also exempt from congestion charge and can use bus lanes - good excuse for talking a short cut with a RIB!!!!!

[codprawn]

http://customs.hmrc.gov.uk/channelsP...ment#P110_9264

Section 4 seems the right place to start looking - does seem to be the case though!!!

[mike]

Hi re the zero rating,
there is a helpline for customes and excise which if you ring will result in them confirming etc your query. You get a number per enquiry like a reg number and then you can write in and ask them to confirm it in writing, very useful when return time comes along!
the numbers on the web site.

mike

[codprawn]

Originally Posted by mike

Hi re the zero rating,
there is a helpline for customes and excise which if you ring will result in them confirming etc your query. You get a number per enquiry like a reg number and then you can write in and ask them to confirm it in writing, very useful when return time comes along!
the numbers on the web site.

mike

Yes but as has been mentioned before they tend to help with GENERAL enquiries - when you start getting technical they often get out of their depth!!!

[DGR]

From reading the Customs and Excise notice, it doesn't define what a 'seat' is, and I suspect (and hope!!) that it relies on other information - i.e. your coding notice - and how many passengers the MCA allow you to take in your coding certificate.

Speaking to a surveyor yesterday (Tony - see your PMs!!), a tube is fine for seating for coding purposes as long as there is adequate provision made for the passenger to hold on - which depends on your category. A tube might not be good enough for Cat 0, but would be fine for Cat 6 etc with hand holds and/or some structure etc to hold on to. How many big dive ribs have people seen with 2 seats and multiple divers?

Cheers,

Dylan...

[Tony Barber]

Originally Posted by mike

Hi re the zero rating,
there is a helpline for customes and excise which if you ring will result in them confirming etc your query. You get a number per enquiry like a reg number and then you can write in and ask them to confirm it in writing, very useful when return time comes along!
the numbers on the web site.

mike

Thanks Mike, excellent idea! I did call the C&E but I didn't take a note of the reference number. I'll try again.

Tony.

[Tony Barber]

Originally Posted by DGR

From reading the Customs and Excise notice, it doesn't define what a 'seat' is, and I suspect (and hope!!) that it relies on other information - i.e. your coding notice - and how many passengers the MCA allow you to take in your coding certificate.

Speaking to a surveyor yesterday (Tony - see your PMs!!), a tube is fine for seating for coding purposes as long as there is adequate provision made for the passenger to hold on - which depends on your category. A tube might not be good enough for Cat 0, but would be fine for Cat 6 etc with hand holds and/or some structure etc to hold on to. How many big dive ribs have people seen with 2 seats and multiple divers?

Cheers,

Dylan...

Hi Dylan,

Got the PM, thanks. Fingers crossed I can get mine coded for 8 passengers and 2 crew! Not likely to squeeze that many on mind, but very helpful for VAT purposes!

Take care,

Tony.

[Rogue Wave]

My undestanding of the situation is as folows:

A coded rib is not a commercial vessel, it is a rib that has been approved by the MCA to carry fare paying passengers.

A commercial vessel and it can be a rib has to have seating for a minimum of twelve and then needs to be qualified under a different part of the code which is much stricter and requires more frequent inspection ( the same as ferries and Liners).

I don't believe you can be coded for more passengers/crew than you have seats for.

please let me know if I am wrong as Zero rating is a lot less hassle than VAT returns

[DGR]

Rogue,

From memory, the Customs and Excise notice (744a?) refers to vessels having 10 seats or more, and it being used commercially, rather than it being defined as a 'commercial vessel'.

The accountant I spoke to compared it to a taxi van - you can buy a 12 seat Land Rover and pay VAT, but operate it as a taxi and you can get zero VAT rated (i.e pay no VAT on the vehicle, and charge no VAT to you customers).

The difference appears a bit pedantic, but I'm going to try and go this route (with the RIB!!) - so I'll let you know how I get on......

Dylan...