Buried away on page 75 of the Budget is the Treasury’s plan for cable based transport systems, which will cut costs for the dozens of ski lifts in Inverness, Nairn, Badenoch and Strathspey.
“The Government will introduce a 5 per cent reduced rate of VAT for passenger transportation in cable- based transport systems carrying fewer than ten people.”
The tax break is clearly aimed specifically at ski lifts; cable vehicles which carry more than ten passengers are already exempt from paying VAT.
In last year’s budget, the Tories in charge felt they should” give Alexander something” to keep him quiet; so they managed to rescue the state subsidy for the cairngorm Mountain Railway.
But with YouGov now predicting Danny Alexander will lose his seat, it might take more than cut price lift tickets to keep him in the line until 2015.