Accommodation for meetings

Accommodation offered to overseas students by charity

Admission charges

Airports, concession agreement

Business purpose test

Chair rents

Cigarette vending machines installed in public houses etc.

Commercial property

Crane over-sailing licence


Exclusions, examples

Exclusive occupation

Furnished and serviced office accommodation

Golf clubs

Non-exclusive licence

Grants for rent, tax point

Hiring of stands at 'stand fitted' antiques fairs

Housing of homeless families in caravans

Increase in members' subscriptions to purchase lease

Kennel facilities

Market stall

Mooring facilities

Non-exclusive licences to use facilities granted to parent company

Official publication on storage

Official view

Parking charges at car auctions

Payphones installed on site owners' land

Permanent hotel guests

Placing of coin operated amusement machines in public houses

Rooms let to masseuses

Seasonal lettings of boxes at sports ground

Seasonal pitches for caravans

Sporting facilities

Stands let at UK exhibitions to overseas customers

Storage of goods

Storage of goods standard-rated

Barn rent

Change in use

Empty facility

Exceptions to the charge

Exclusive occupation

Market stall

Official publication

Relevant structure, meaning

Rooms let to dancers

Rooms let to masseuses


Third party use

Transitional provisions in 2012

Student accommodation

Supplies between companies with common director/shareholder

Supply of use of equipment and building

Transfer of right to occupy seat or box at Royal Albert Hall

Wedding receptions

Winter storage of caravans