VAT – rental of ski lifts

Questions have been raised about whether the rental of ski lifts is subject to VAT.

As a starting point, the Directorate of Taxes considers that the physical connection to the ground is not insignificant by e.g. the installation of ski lift masts etc. to existing concrete foundations that have been cast into the ground. This is also used as a basis for practice in previous cases.
Furthermore, it is noted that ski lifts, despite certain similarities with machines such as cranes, winches and conveyor belts, must naturally be considered plants, and not as machines or mechanical and electrical equipment.
Against this background, the Directorate of Taxes assumes that ski lifts as a starting point will be regarded as real property, and that the rental of ski lifts will be exempt from the duty to pay tax.