Airports

Generally

Single or multiple supply

Excess charges

Generally

Payments received for non-supplies

Private operator

Excluded from exemption

Exemption

Generally

Leases of garages and converted stables for storage

Generally

Landlord

Local authorities

City council's receipts from parking meters and car parks

Off-street

Claim for repayment of VAT

Local authorities

Penalty charges by private operator

Off-street charges

Commercial operator

Input tax recovery

Parking of all means of transport, including boats

Persons treated as one direction

Standard-rating

Excess charges

Generally

Off-street parking

Storage v parking of vehicle

Supply of land used as car park