Supply of parking facilities

The supply of facilities for parking a vehicle is standard-rated (VATA 1994, Sch. 9, Grp. 1, item 1, para. (h)). This applies even in circumstances where:

(1)a commercial trader pays an annual sum for the right for his or her staff to park in an area of an existing car park, notwithstanding the fact that his or her staff have exclusive use of the designated area;

(2)a lease stipulates that the land leased must be used solely for vehicle parking, notwithstanding the fact that the lessee has exclusive use of the land.

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