HI, can you advise if the company I work for is hiring some equipment to a school for the first time, is VAT exempt, I looked on the HMRC website but its very confusing!. The hire equipment is lighting rigs for a theatre show the local school is performing
Thanks
Lisa
Replies (2)
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If you normally...
... charge VAT on hiring such equipment, it doesn't make any difference that the supply is to a school.
Generally, VAT law doesn't concern itself too much with who is supplied. There are exceptions, but none that apply simply because it's a school.
If it's a local authority school or academy it will be able to recover the VAT.
Agree
Where there is a special case for zero rating a supply it usually relies on the customer providing an exemption certificate.