If you do choose to apply this concession and treat the periodic charges as exempt, your right to recover any associated input tax may be restricted. This may also have an impact on your eligibility to remain registered for VAT. If you grant a lease in commercial premises under an agreement that includes the provision of parking facilities, this is treated as a single supply (the parking has the same VAT liability as the commercial premises) as long as both: The developer of a qualifying building (that is a building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential or a relevant charitable purpose) may zero rate the first supply of a commonhold unit in the property if the normal conditions for zero rating are met (see Buildings and construction (VAT Notice 708)). Where the former leaseholder gains ownership of a commonhold unit in the same property that was demised under the lease, the only supply is that of the freehold. The lease ceases to have legal effect and there is no supply of it for VAT purposes.

If you provide services to the occupants of holiday accommodation your supply is standard-rated. See Hotels, holiday accommodation (VAT Notice 709/3) for more information. 11.5 Services provided by someone other than the landlord or licensor HMRC aims to provide information and advice that will give certainty to customers concerning the tax consequences of their transactions, their obligations, liabilities and entitlements.This notice cancels and replaces Notice 742 (March 2002). Details of the main changes to the previous version can be found in paragraph 1.2. 1. Overview 1.1 What this notice is about

A property management company cannot treat supplies made direct to an occupant of a building (whether a leaseholder, tenant or freeholder) as exempt supplies, see paragraph 12.4.If you supply a garage or parking space in conjunction with the supply of a permanent residential caravan pitch your supply is exempt as long as both: Section 31 of the VAT Act 1994 holds that goods and services specified in Schedule 9 to the Act are exempt supplies. Schedule 9, Group 1 specifies those supplies of land and buildings that are exempt from VAT and those that are excluded from the exemption. grant the owner of neighbouring land a right to make their property better or more convenient, such as a right of way or right of light.

The rules for service charges for dwellings are as per section 12 and services provided by the RTM company may be treated as exempt if, within the terms of the agreement leaseholders are invoiced by and pay the service charges directly to the RTM company. Section 11 covers the liability of leasehold service charges raised to tenants who are in occupation for commercial purposes. 13.12 Recovering VAT by an RTE company A sporting right is the right to take game or fish from land. The supply of sporting rights is normally standard-rated.This notice has been updated to reflect legislative changes that temporarily introduce a 5% reduced rate on supplies of hotel accommodation, holiday accommodation, seasonal pitches for caravans including supplies of facilities provided in relation to the pitches and pitches for tents including supplies of facilities provided in connection with the occupation of the pitches. provide water or any form of power, heat, refrigeration or ventilation but not if you hire out equipment which does this — that is a supply of services (see Fuel and power (VAT Notice 701/19)) For accounting periods starting on or after 1 January 2023, you may be entitled to interest for the period of time during which you were unable to use your money, if you:

CIL is not consideration for any supplies by local authorities to developers and consequently it is outside the scope of VAT. letting of land or buildings to a vehicle transportation firm, to a vehicle distributor or to a vehicle auctioneer for use in the course of their businessThere is no supply for VAT purposes by a prospective tenant if you pay that prospective tenant for doing no more than entering into a lease with you. If you provide services to someone who owns the freehold of a building and there are no continuing supplies of accommodation to which the service charge can be linked, your charge is always standard-rated. 11.4 If you supply services to the occupants of holiday accommodation The VAT treatment of the letting of parking facilities to owners of dwellings will depend on the arrangements. But the following general principles apply: Any subsequent supplies of the units are exempt. 13.5.2 The liability for supplies of non-qualifying buildings (for example, commercial property) supply a major interest in land, broadly speaking, the freehold, or in Scotland the dominium utile, or a lease exceeding 21 years (see Land and property (VAT Notice 742) and Buildings and construction (VAT Notice 708))