Standard-rated parking (Grp. 1, item 1(h))

The ‘grant of facilities for parking a vehicle’ is a taxable supply, i.e. it is excluded from the exemption (VATA 1994, Sch. 9, Grp. 1, item 1(h)).

Item 1(h) enacts into UK law Art. 135(2)(b) of Directive 2006/112 which specifies that ‘the letting of premises and sites for the parking of vehicles’ is a taxable supply.

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