If you let facilities for playing any sport or for taking part in any physical recreation your supply is normally standard-rated. But, if the let is for over 24 hours or is for a series of sessions your supply may be exempt. See paragraph 5.3 and 5.4 for more details. If you are a sports club or a non-profit making body you should read Sport supplies that are VAT exempt (VAT Notice 701/45). 5.2 A sports facility an outgoing tenant assigning a lease has paid rent which relates to the period of occupation by the incoming tenant If you need general help with this notice or have another VAT question you should phone our VAT Helpline or make a VAT enquiry online. Putting things right Some supplies are exempt from VAT, which means that no tax is payable — but, equally, the person making the supply cannot normally recover any of the VAT on their own expenses. wedding facilities (including, for example, use of rooms for a ceremony, wedding breakfast and evening party)

in making both taxable and exempt supplies, then related input tax is residual and should be recovered in accordance with your normal partial exemption method, see VAT Notice 706: partial exemption for more information In setting up a commonhold there are 3 basic forms of transaction. These are set out below together with their VAT treatment. 13.6.1 A developer constructs a new building and sets up a commonhold For guidance on shared ownership arrangements, see paragraph 4.4.4. 4.4.4 Letting of parking facilities in conjunction with the letting of dwellingsHMRC aims to provide information and advice that will give certainty to customers concerning the tax consequences of their transactions, their obligations, liabilities and entitlements. Some features of VAT arise less frequently or only affect certain types of business. You will find detailed guidance on these in other, more specialised notices. allowing the public admission to premises or events, such as theatres, historic houses, swimming pools and spectator sports events allow an authorised person or authority to enter land. For example you might allow someone to come onto your land to perform a specific task.

If you supply a garage in conjunction with the sale of a new caravan your supply is standard-rated. The VAT treatment of the letting of parking facilities to owners of dwellings will depend on the arrangements. But the following general principles apply: The value of such charges is calculated by reference to the market value of the property at the time of the disposal or transfer. If the rate of tax or the liability of something you supply changes, you should read section 30. 4. The basic rules for VAT 4.1 How VAT worksThe terms of a lease may provide for the landlord to recover from tenants, at or near the termination of the lease, an amount to cover the cost of restoring the property to its original condition. The amount is often agreed between the parties and may be based on a surveyor or contractor’s estimate.

To be within the UK VAT system a supply must be made in the UK. Supplies made outside the UK are outside the scope of UK VAT. Separate rules apply for working out the place of supply for goods and services. These are set out in paragraph 4.8.2 and paragraph 4.8.3. 4.8.2 Goods If your supply involves This means that if the rents from the commercial premises are exempt from VAT, the parking facilities will also be exempt. A building is new for 3 years from the date that it’s completed. The date of completion is the date the certificate of practical completion is issued, or the date the building is fully occupied, whichever happens first. All freehold sales that take place within the 3-year period are standard-rated. But leasehold sales are exempt (subject to the option to tax, see Opting to tax land and buildings (VAT Notice 742A). 3.3 Freehold sales of new or part completed civil engineering worksletting of land or buildings where any reference to parking a vehicle is incidental to the main use