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VAT on car parking

VAT on car parking

We have for several years bought car park season tickets from our local council.  The invoices have always shown VAT as nil - until this month.  This month the invoices were for the same gross amount but showed net and VAT making this up.  I understand this is due to a recent ruling involving the Isle of Wight council, which all councils should now be applying. 

My question is:

Am I within my rights to insist that the council reissue the earlier invoices and thereby allow me to reclaim the input VAT?

Replies

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25th Jan 2013 12:58

Well...

... if you want to take the money from the council tax payers who will ultimately bear the cost (either in money or in curtailed services, most likely social services; small children being abused and the like), yes, you're in your rights.  Isle of Wight has been appealled though, so the decision isn't final.  Your council would just appear to have given in.

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By neileg
25th Jan 2013 13:50

Not quite the case George

If the appeal fails and HMRC win the day, councils will have to account for output tax on past income anyway so the council tax payer looses out. Some councils have taken the stance of declaring off street parking a standard rated supply and then submitted protective claims. In that case, the cost is already provided for and a council victory in IoW will be a bonus.

@Jennifer

You don't really need tax invoices. HMRC will accept other forms of evidence to justify an input tax claim. If you've still got the old exempt invoices and the IoWcase is found in HMRC's favour then you can probably make a back dated claim on this evidence alone.

Cheers, Neil

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By neileg
25th Jan 2013 15:15

No surprise

Thanks Jennifer. I happen to work an a local authority so I'm pretty conversant with what goes on!

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