A reclining seat comprising a seat base (10) and a backrest (11), wherein the seat base is mounted on a support structure moveable along at least one guide path (16, 17) whereby the seat base is moveable between upright and reclined use or seating positions and a retracted state, control means being provided for controlling movement of the seat base along said at least one guide path, preferably with infinite adjustment, between said upright and reclined seating positions.