You can zero-rate the transport of passengers …
■from a place within to a place outside the UK or vice versa to the extent those services are supplied in the UK (see section 3)
■in any vehicle, ship or aircraft designed or
adapted to carry not less than 10 passengers to the extent those services are supplied in the UK (see section 4)
■on any scheduled flight (see section 5)
■with disabilities in some cases (see section 6)
■by the Post Office Company (see section 7).
■to, from or within a place of entertainment, recreation or amusement or a place of cultural, scientific, historical or similar interest, if you are also the person supplying the right of admission to that place (see section

■in any vehicle between a car park and an airport terminal, if you are also connected with the person providing the car parking (see section

■in an aircraft when the flight is advertised or held out to be for the purpose of providing entertainment, recreation or amusement, the experience of flying or the experience of flying in a particular aircraft (see section

.
http://customs.hmrc.gov.uk/channelsPort ... t#P17_1417