Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the gain to HM Treasury from the introduction of VAT on the on-site staff based element of residential property service charges.

The supply of any on-site staff to an individual, landlord or company has, since the inception of VAT, been a taxable supply. HMRC does not hold information to base an estimate of the receipts to HM Treasury from VAT charged on the onsite staff labour element of residential property service charges.