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VAT chargable on lorry parking for EU business?

My client runs a small lorry parking place and he is insisted that he should not charge VAT for EU businesses. I think it should be a land related service and VAT chargable but I can not find a direct reference to proove it to him. Can somebody help me out? Or is he right? TIA

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20th Jul 2018 14:30

Are you familiar with VAT Notice 742?

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to Accountant A
20th Jul 2018 14:31

742? Are you sure?

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to Portia Nina Levin
20th Jul 2018 14:44

Portia Nina Levin wrote:

742? Are you sure?

Aww! You've got me doubting myself now!

I'm not sure of anything anymore ....

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to Accountant A
20th Jul 2018 14:56

742 covers land and property, and whether a supply is a supply of land or a supply of parking facilities.

741A covers the place of supply rules for services, and is silent on whether the supply of parking facilities is a land-related service, but I think it's safe to consider that it is.

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to Portia Nina Levin
20th Jul 2018 15:00

Portia Nina Levin wrote:

742 covers land and property, and whether a supply is a supply of land or a supply of parking facilities.

741A covers the place of supply rules for services, and is silent on whether the supply of parking facilities is a land-related service, but I think it's safe to consider that it is.

Ah, as usual I took the ill-thought out short cut.

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21st Jul 2018 20:21

I think it is a land-related service. See Notice 741A, chapter 7 for an explanation.
Place of Supply is therefore where the land is located.

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23rd Jul 2018 12:01

It's a licence to occupy land in the UK, so it's a taxable supply made in the UK. The fact that the customer is a business customer from the EU is irrelevant. The customer may be able to reclaim the VAT if it meets the conditions - see Notice 723A. The parking charges are, in essence, the same as hotel bills for overseas visitors: the hotel charges VAT and the EU customer submits an online refund claim via its own VAT authority.

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