How should I treat supplies of transport services to a place where the public have free access?
A supply of transport services to places where the public enjoy totally free access is normally zero-rated, for example, national parks, seaside resorts, historic towns and villages, geographical areas such as the Norfolk boards, or canals and lakes. But zero-rating does not apply when the supply of transport services to these places also includes the right of admission to the places mentioned in the first bullet of 8.1.
