– see also Garages; Cars and vans; Cycles and motor cycles

Airports

Generally

Commentary – VAT Reporter ¶22-400

Single or multiple supply

Commentary – VAT Reporter ¶15-670

Excess charges

Generally

Commentary – VAT Reporter ¶34-924

Payments received for non-supplies

Commentary – VAT Reporter ¶10-602

Private operator

Commentary – VAT Reporter ¶34-924

Excluded from exemption

Legislation/Regulatory – Dir. 2006/112 art. 135(2)(b) ; VATA94 Sch. 9, Grp. 1, item 1(h)

Exemption

Generally

Case Law – Customs and Excise Commissioners v Venuebest Ltd. [2003] BVC 444

Leases of garages and converted stables for storage

Case Law – Customs and Excise Commissioners v. Trinity Factoring Services Ltd. [1994] BVC 169 ; Trinity Factoring Services Ltd. [1994] BVC 521

Generally

Commentary – Tax Reporter ¶414-050 ; Tax Reporter ¶432-500
HMRC Guidance – EIM21685

Landlord

Commentary – VAT Reporter ¶34-924

Local authorities

– see also Local authorities and similar bodies

City council's receipts from parking meters and car parks

Case Law – Fazenda Pública v Câmara Municipal do Porto (Ministério Público, third party) (Case C-446/98). [2001] BVC 493

Off-street

Claim for repayment of VAT

Case Law – Isle of Wight Council & Ors v Revenue and Customs Commissioners [2014] BVC 538

Local authorities

Case Law – Customs and Excise Commissioners v Isle of Wight Council. [2005] BVC 228 ; Isle of Wight Council & Ors [2012] TC 02320 ; Isle of Wight Council & Ors v Revenue and Customs Commissioners [2014] BVC 538 ; Isle of Wight Council. [2004] BVC 2,181 ; Revenue & Customs Commissioners v Isle of Wight Council & Ors (Case C-288/07). [2008] BVC 799 ; Revenue and Customs Commissioners v Isle of Wight Council & Ors. [2007] BVC 209 ; Revenue and Customs Commissioners v Isle of Wight Council & Ors. [2009] BVC 684

Penalty charges by private operator

Case Law – Vehicle Control Services Ltd v Revenue and Customs Commissioners. [2012] BVC 1,690 ; Vehicle Control Services Ltd v Revenue and Customs Commissioners. [2013] BVC 99

Off-street charges

Commercial operator

Commentary – VAT Reporter ¶34-924

Input tax recovery

Commentary – VAT Reporter ¶105

Parking of all means of transport, including boats

Commentary – VAT Reporter ¶34-924

Persons treated as one direction

Commentary – VAT Reporter ¶43-705

Standard-rating

Excess charges

Commentary – VAT Reporter ¶34-924

Generally

Commentary – VAT Reporter ¶34-924

Off-street parking

Commentary – VAT Reporter ¶34-924

Storage v parking of vehicle

Commentary – VAT Reporter ¶34-924

Supply of land used as car park

Commentary – VAT Reporter ¶34-924