Commentary

V16.1001 VAT—hairdressers' chair rental

Part V16 Forms and other HMRC material

V16.1001 VAT—hairdressers' chair rental

V16.1001 VAT—hairdressers' chair rental

Information Sheet 13/12, August 2012

1 Who should read this information sheet?

Hairdressing salons, barbers and other businesses that are not charging VAT on the provision of “chair rentals” (see para 2).

2 What are “chair rentals”?

For the purposes of this guidance “chair rentals” include the provision (to hairdressers etc.) of—

  1.  

    —     a chair with certain rights of access or

  2.  

    —     a clearly defined area such as a room or floor of a building (known as “designated areas”)

together with “services related to hairdressing”.

Services related to hairdressing include—

  1.  

    —     a hairdressers' assistant or cashier

  2.  

    —     the booking of appointments

  3.  

    —    

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