'facilities for parking of a vehicle'


Rent, liability to VAT

Capital allowances

Car parking

Company cars, rent paid

Constructed at same time as dwelling, zero-rating

Constructed in grounds of director's house, input tax

Construction at same time as dwelling

Construction within curtilage of listed building, zero-rating

Exclusivity agreements

Land reflecting development value

Letting of lock-up garages for storage space

Listed buildings

Local authorities

Letting for storage space



Works included in qualifying residential conversions

Works included in residential renovations or alterations