Commentary

V4.113Q Supplies in relation to land excluded from exemption—hairdressers' chair rental

Part V4 Exemption, zero-rating and reduced rates

V4.113Q Supplies in relation to land excluded from exemption—hairdressers' chair rental

V4.113Q Supplies in relation to land excluded from exemption—hairdressers' chair rental

With effect from 1 October 2012, the 'the grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services' is excluded from exemption under VATA 1994, Sch 9, Group, 1 Item 11.

Disapplication of exclusion

A supply is not excluded from exemption if the grant provides for the exclusive use by the person to whom the grant is made of a whole building, a whole floor, a separate room or clearly defined area, unless the person making the grant (or a person connected

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