Thanks for that.
Now I see that
- excursions by coach or train (including steam railways) are zero rated
However
- novelty rides on miniature and model railways, ghost trains, roundabouts, dippers and other fairground equipment and similar attractions are subject to VAT.
From my understanding zero rating of VAT does not mean they are not exactly VAT free and the government at any time could cease the zero rating.
Zero rating is something also applied to printed material and I seem to recall at sometime in the last 20 odd years of a suggestion that there might be a ceasing zero rating on printed materials including books.
Apparently not all countries zero rate printed materials.
If this zero rating concession applies at the moment to excursions it could be withdrawn at any time presumably?
Whilst I can see excursions such as railtours are currently exempt might not at some stage consider steam railways not operating an A to B service have become a novelty ride.
Personally I think many would consider from and back to one location being a novelty ride.
Though I accept at present steam railways are not defined as a novelty ride - however - I in the true sense of the word they are if they just offer an out and back experience as they do little more than a fairground ride.