'facilities for parking of a vehicle'

Lock-up

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

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

Rents

Outbuilding, do-it-yourself builders and converters

Reduced-rating

Generally

Works included in qualifying residential conversions

Works included in residential renovations or alterations

SDLT