A folding seating unit for a vehicle provides a forward or rearward facing seat with a backrest which is capable of being folded flat and sideways against the side of the vehicle at a low level beneath the window level of the vehicle. The seating unit can be stowed within side trim panels without obscuring windows, or the load carrying area of the vehicle floor, and is particularly suited to multipurpose vehicles or vans. The seating unit includes: an outboard leg coupled to the vehicle side, and an inboard leg engaging with the vehicle floor; a retraction mechanism providing automatic folding of the inboard leg when the seating unit is folded to its stowed position; an extending backrest squab which extends the effective height of the backrest when the seating is in a deployed condition, but retracts when the seating is in the stowage position. A more compact stowed seat is achieved, while maintaining a desirable height of seating for neck and head support of an occupant of the seat, thereby reducing risk of injury in accidents, and increasing the range of occupant size for which the seating is suitable.