Folding seat

A seat for a passenger vehicle comprises a backrest portion (3, 4) and a seat rest portion (2) linked by a pivotal joint (5) and each pivotally connected at their other extremity to a mounting plate (7a, 7b), the arrangement being such that the angular relationship between the backrest and the seat portion may be inverted from a seating position to a luggage storage position whereby providing a luggage storage area bounded in part by the underside of the seat and backrest portions.