V16.1001 VAT—hairdressers' chair rentalInformation Sheet 13/12, August 20121 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— — a chair with certain rights of access or — 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— — a hairdressers' assistant or cashier — the booking of appointments —
Information Sheet 13/12, August 2012
Hairdressing salons, barbers and other businesses that are not charging VAT on the provision of “chair rentals” (see para 2).
For the purposes of this guidance “chair rentals” include the provision (to hairdressers etc.) of—
— a chair with certain rights of access or
— 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—
— a hairdressers' assistant or cashier
— the booking of appointments
—
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