Commentary

RCB/57/08 VAT—excess charges in non-local authority car parks

Part V16 Forms and other HMRC material

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/57/08 VAT—excess charges in non-local authority car parks

Revenue & Customs Brief, Issue 57. 8 December 2008

This Revenue & Customs Brief explains our revised policy on VAT on excess charges and other penalties levied in non-local authority car parks and what you should do if you have incorrectly accounted for VAT on such charges. Certain excess charges which have to date been regarded as further consideration for a taxable supply of parking are now regarded as outside the scope of VAT.

Background

Business Brief 19/02 explained our policy on the VAT treatment of excess charges in off-street car parks following the tribunal case of Bristol City Council (LON/99/261) (“BCC”). The Tribunal had concluded that excess charges levied by the Council in its off-street car parks were outside the scope of VAT because they were levied pursuant to the Road Traffic Regulation Act 1984 and were not

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