Garages and Lock-ups (Hansard, 13 June 2003)

HC Deb 13 June 2003 vol 406 c194W 194W

§ Mr. Peter Duncan
To ask the Chancellor of the Exchequer whether VAT is levied on(a) the rental of garages and lock-ups by homeowners and (b) council tenants whose house includes a garage or lock-up. [115820]

§ John Healey
Rental charges for garages or lock-ups separate from a house are subject to VAT at the standard rate. Charges levied by private landlords for the letting of houses combined with a garage or lock-up are considered a single supply exempt from VAT, while similar charges levied by councils as part of their statutory obligation are non-business activities, outside the scope of VAT. In either case, no VAT is charged.