»Ê¹ÚÌåÓýapp

BA supplied zero-rated flights for a single price - this included the provision of in-flight catering that HM Customs & Excise assessed as being a separate standard-rated supply to that of the zero-rated flight. »Ê¹ÚÌåÓýapp case went to the Court of Appeal who decided the catering was provided for the comfort and convenience of passengers in the same way as magazines, cushions etc. »Ê¹ÚÌåÓýapprefore the catering was integral to the main supply of the flight and a single composite supply was being made.

»Ê¹ÚÌåÓýapp main indicators for the decision were:

• »Ê¹ÚÌåÓýapp provision of catering was an aspect of the quality or grade of flight supplied.
• »Ê¹ÚÌåÓýapp meal was provided regardless of whether the customer wants it - unlike a train journey, where a ticket for travel is purchased separately from any catering, a customer could not ask to obtain a flight without a meal.
• »Ê¹ÚÌåÓýapp airline was not contractually obliged to provide the meal.
• Customers were not entitled to a refund if they didn’t get a meal.