Amendment to the Fifth Schedule of the VAT Act (passenger transport services)

LN 88 of 2025 amended item 11 of part 1 of the Fifth Schedule to the VAT Act which exempts (zero-rate) passenger transport services. The changes:

• moved the definitions of certain terms, previously contained in item 11, to part 5 of the Fifth Schedule (new item 7)
• revised the definition of “scheduled bus service” to also include regular passenger transport services by an operator authorised in terms of regulation 69 of the Passenger Transport Services Regulations. […read more]