RCB/6/18 VAT exemption for all domestic service charges Revenue & Customs Brief, Issue 6. 7 September 20181 PurposeThis brief, along with VAT information sheet 07/18, explains: — when the Extra Statutory Concession (ESC) 3.18 VAT: exemption for all domestic service charges may be applied — what property management and similar companies must do if they have wrongly applied the concession and, as a result, not declared the correct amount of VAT due, or recovered an incorrect amount of input tax2 ReadershipAnyone seeking to rely on ESC 3.18 and anyone that is affected by someone who relies on it. This includes:
Revenue & Customs Brief, Issue 6. 7 September 2018
This brief, along with VAT information sheet 07/18, explains:
— when the Extra Statutory Concession (ESC) 3.18 VAT: exemption for all domestic service charges may be applied
— what property management and similar companies must do if they have wrongly applied the concession and, as a result, not declared the correct amount of VAT due, or recovered an incorrect amount of input tax
Anyone seeking to rely on ESC 3.18 and anyone that is affected by someone who relies on it. This includes:
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