Carpe Diem Hardware 700-9 Hardware 700-9 Classic Collet Chalice Decorative Sleeve, 1-Inch

Product Information

If you grant viewing accommodation, such as boxes at a sports ground, theatre, concert hall or other place of entertainment, your supply is excluded from exemption and standard-rated. This includes any accommodation that is intended for use by individuals or groups for viewing a sporting event, show or other form of entertainment, regardless of whether the entertainment is actually in progress when the accommodation is used. If you let an entire theatre, concert hall or other place of entertainment your supply is normally exempt, unless you have opted to tax. 4. Parking 4.1 The basic VAT position The terms of a lease may provide for the landlord to recover from tenants, at or near the termination of the lease, an amount to cover the cost of restoring the property to its original condition. The amount is often agreed between the parties and may be based on a surveyor or contractor’s estimate.

As a developer you may provide many other types of goods and services free, or for a purely nominal charge, to the local or other authority under section 106 of the Town and Country Planning Act 1990 or other similar agreements. These agreements are sometimes described as ‘planning gain agreements’.

Capital Goods Scheme

If you supply a mooring for a houseboat of a type described in Caravans and houseboats (VAT Notice 701/20) your supply is exempt. If you supply a mooring and garage or parking space to a houseboat owner your supply of the garage or parking space is also exempt providing it is reasonably close to the mooring. 5. Sports facilities and physical recreation 5.1 The basic VAT position For more information see section 20 and section 21 of this notice. 4.3 VAT relief if a customer has not paid you

In Scotland, an occupant of certain residential accommodation may be contractually obliged to maintain common areas of a building they are occupying. To do this, the occupant may need to engage a ‘factor’ to carry out such maintenance work on his behalf. In these circumstances, the factor may treat supplies of a type listed in paragraph 12.2, to the occupant as exempt supplies. This may however, restrict the factor’s right to recover any associated input tax and impact on his eligibility to remain registered for VAT. If you grant a rent-free period or a rental reduction to a tenant who agrees to do something in return, then you have both made and received a supply. Both supplies will be of equal value, but will not necessarily have the same VAT liability. If nothing is done or received in return for the rent-free period then, so far as that period is concerned, no supply has been made. 10.3 If you pay your tenant to surrender a leasea letting or licence of a purpose built car park, for example, a car park let to a car park operator This means that if the rents from the commercial premises are exempt from VAT, the parking facilities will also be exempt.

You should read this notice if you make, or intend to make, supplies of any interest in land, buildings or civil engineering works. 1.4 The law covering this notice cover Grants of parking facilities with dwellings 4.4.1 Parking supplied together with the zero-rated sale or long lease of a new dwelling residential property is exempt, unless it is the first supply of a major interest in which case it will be zero-rated

Christian Living

If you’re a landowner or a tenant, and you grant shooting rights for less than their normal value to a syndicate of whom you’re a member, you must account for VAT on the full value of those rights. If you supply other goods or services, such as the services of a gamekeeper or beater, you should charge VAT in the normal way. 6.4 Supplies relating specifically to fishing 6.4.1 Still-water fisheries the transfer of property is subject to the TOGC provisions (see Notice 700/9 Transfer of business as a going concern).