Subject of thisconsultation:
Budget 12 announced changes to address some anomalousVAT borderlines. The changes either marginally extend VATat the standard rate to these areas or confirm the currentstandard rated treatment.
Scope of thisconsultation:
This consultation invites comments on draft legislationchanging the VAT treatment of supplies of catering, sportsdrinks, self storage, hairdressers’ chair rental, holidaycaravans and alterations to listed buildings.
Who shouldread this:
HMRC would like to hear from businesses involved in themanufacture and retail of affected goods or the provision ofaffected services; consumers affected by the changes and taxpractitioners.
The consultation will start on 21 March 2012 and end on 4 May2012.
For enquiries about the content of the consultation or requestsfor hard copies, please contact:David RobertsHMRCVAT Projects Team3C/10, 100 Parliament Street, London, SW1A 2BQ020 7147 0205Email :email@example.com
Postal address and email address to which written responsescan be submitted.David RobertsHMRCVAT Projects Team3C/10, 100 Parliament Street, London, SW1A 2BQEmail:firstname.lastname@example.org
Additionalways to beinvolved:
HMRC is also happy to meet with and speak to otherinterested parties. Contact details are as above.
A summary of responses will be published and the responsesconsidered before a final version of the legislation is laid beforeParliament in the summer.
Getting tothis stage: