Service Charges: VAT

(asked on 20th December 2018) - View Source

Question to the HM Treasury:

To ask Her Majesty's Government when the requirement for VAT to be paid on the on-site staff labour element of residential property service charges was introduced.


Answered by
Lord Bates Portrait
Lord Bates
This question was answered on 7th January 2019

The supply of any on-site staff to an individual, landlord or company has, since the inception of VAT been a taxable supply. Such a supply is not identified in the VAT Act as being either an exempt supply or a zero rated supply.

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