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Miscellaneous contribution from tenant

VAT position?

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Client has some land, and their main income is from glamping pods - a standard rated supply.

However, they lease part of the land to an unrelated manufacturing business, and charge VAT as the land has been opted to tax.

Back in April the tenant gave my client a £10,000 contribution, which is entirely unrelated to the lease and is mainly a gesture of support as the glamping business has been adversely affected by Covid-19. 

I've quizzed the client and they're absolutely clear there's been no supply to the tenant, so I'm thinking it can be treated as outside the scope of VAT, but just want to be certain that I've not missed anything.

Any suggestions?

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