Commentary

BB/3B/05 VAT—off-street parking provided by local authorities: update

Part V16 Forms and other HMRC material

BB/3B/05 VAT—off-street parking provided by local authorities: update

BB/3B/05 VAT—off-street parking provided by local authorities: update

Business Brief, Issue 3. 21 February 2005

This Business Brief supplements guidance, in Business Brief 18/04 (BB/18B/04, Division V16.3), on the VAT treatment of off-street parking provided by local authorities.

Background

Under art 4(5) of the EC Sixth VAT Directive, bodies such as local authorities are not regarded as engaging in a business when their activities are governed by public law. The exception is when local authorities and businesses provide like services, and to give local authorities more favourable VAT treatment would lead to significant distortions of competition. In the case of the Isle of

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