For instance, hot air balloons that go up with fewer than 12 passengers are already standard-rated.
All food is standard-rated when supplied by way of catering, ie through outlets such as snack bars or public houses, hotels and restaurants.
Indeed, many of the types of transport mentioned in the debate are already standard-rated.
In some cases that means no change, as rides with fewer than 12 seats are already standard-rated.
Paragraph 6 states that such fittings other than kitchens in new buildings will be standard-rated.
Extensions, on the other hand, are always standard-rated, except those that qualify as approved alterations to protected buildings.
The effect of this is that underpinning of existing building by means of additional foundations will be standard-rated from that date.
If these conditions are not met or if it is used or held out as holiday accommodation, it is standard-rated.
