The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the CCL reliefs that are available. This note should be read in conjunction with the following guidance notes:
If the supply is made to a domestic customer the supply will not be liable to CCL. The domestic and non-business charity rules are outlined in the Reduced VAT rate - supplies of fuel and power guidance note. If the supply is liable to the reduced rate of VAT then it will not be liable to CCL.
Domestic use will include the following types of customer:
It should be noted that if garages are intended to be used together with the dwelling (residential unit) then the CCL treatment of the garage will follow
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