Parking facilities
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
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