We would expect Revenue Scotland to give guidance on whether a person doing any of the following would be considered to be travelling in a higher class of travel:
obtaining a better seat at no extra cost and on a first-come first-served basis;
purchasing goods and services on board;
paying extra for the right to choose a seat, for a seat with extra legroom, to be seated next to an empty seat or for an empty seat;
paying extra for benefits such as pre...