Buildings: VAT

Treasury written question – answered at on 10 November 2020.

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Photo of Stephen McPartland Stephen McPartland Chair, Regulatory Reform Committee, Chair, Regulatory Reform Committee

To ask the Chancellor of the Exchequer, what plans he has to amend the VAT liability on garages let to non-council tenants in order to remove the discrepancy between council and non-council tenants in respect of garage rental charges.

Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

Under the current VAT rules, the supply of a garage or parking is exempt from VAT if supplied at the outset at the same time as the residential accommodation. This VAT treatment is consistent for both council and non-council tenants.

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