611. VAT and stamp duty land tax.

With effect from 1 April 1994, all mandatory service charges or similar charges paid by the occupants of residential property towards the upkeep of the dwellings or block of flats in which they reside and towards the provision of a warden, caretakers, and people performing a similar function for those occupants are, by an extra-statutory concession, exempted from charge to VAT1. That concession does not, however, exempt service charges paid in respect of holiday accommodation