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

The granting of facilities to park vehicles off-street is excluded from exemption, i.e. it is standard-rated (VATA 1994, Sch. 9, Grp. 1, item 1(h); HMRC VAT – Land and Property Manual at VATLP 15100).

An exception is when parking arrangements are acquired with or linked to an agreement to buy or rent a dwelling. These parking rights may be exempt or zero-rated depending on circumstances.

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