A seat for use in a vehicle that is configured to be movable between a generally upright in-use position and a retracted cargo position includes a seat base, a seat part having a rear region and a front region, a first articulated arm having a first end coupled to the rear region of the seat part and an opposite second end coupled the seat base, the first articulated arm having a horizontal axes of rotation, and a backrest rotatably coupled to the first end of the first articulated arm and movable between the in-use position and the cargo position. The backrest is lowerable together with the seat part toward the seat base into the cargo position providing an increased freight space above the backrest.