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Written question asked by Lord Campbell-Savours (Labour) on Thursday, 20 December 2018, in the House of Lords. It was due for an answer on Tuesday, 8 January 2019. It was answered by Lord Bates (Conservative) on Monday, 7 January 2019 on behalf of the Treasury.


Service Charges: VAT

Question

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.

Answer

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.


Secondary information

Type
Written question
Reference
HL12491
Session
2017-19
Subjects
VAT Service charges
Link
View this Written question on www.parliament.uk