A tax cut on ski lifts will help the winter sport industry in Scotland, according to Chief Treasury Secretary Danny Alexander.
VAT was reduced from the standard 20% to 5% on small, cable-suspended transport systems, typically used to take skiers to the top of mountains.
The change, which came into force on Monday, could cushion ski operators from losses incurred during poor seasons.
Mr Alexander marked the occasion by visiting CairnGorm, one of five Scottish ski and snowboarding resorts.
The Highland MP said: "This is an important change which offers support to ski resorts which play such a vital role in the Highland economy, creating jobs and bringing thousands of visitors to the mountains each year.
"CairnGorm has some of the finest snowsports and outdoor facilities in the UK and hopefully this will help the resort maintain its vital role in our economy here in Strathspey.
"Ski resorts across Scotland expect this change to enable them to invest in vital ongoing maintenance, all the more necessary after an extended season such as they are expecting to enjoy as a result of this year's late snowfall."
Ian Whitaker, chief executive of operators CairnGorm Mountain, said: "This reduction will bring VAT on our snowsports in line with the rest of Europe and will allow us to invest in essential maintenance of our uplift. It could make the difference between us breaking even or making a loss in a poor year such as we had last season.
"This season however, we are delighted to have had excellent snow cover at both the February half-term and the Easter holidays. And it looks set to enable us to offer snowsports throughout April and possibly beyond."
CairnGorm is enjoying perfect conditions for skiing following a tough winter, according to its website, with all but one of its runs currently open.
The forecast is looking good beyond Easter and resort staff advise skiers to book ahead. Nevis Range, Glencoe, Glenshee and The Lecht are also reporting good conditions.
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