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VAT: Addressing borderline anomalies

VAT: Addressing borderline anomalies

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Explanations for Pastygate, VAT on static caravans, hairdresser's chairs and materials for restoring listed buildings. From the horse's mouth.
Explanations for Pastygate, VAT on static caravans, hairdresser's chairs and materials for restoring listed buildings. From the horse's mouth.

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Published by: Charters and Caldecott on Apr 21, 2012
Copyright:Attribution Non-commercial

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04/21/2012

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VAT: Addressingborderline anomalies
 
Consultation document
Publication date: 21 March 2012Closing date for comments: 4 May 2012
 
 
 
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.
Duration:
The consultation will start on 21 March 2012 and end on 4 May2012.
Enquiries:
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 :david.roberts4@hmrc.gsi.gov.uk 
How torespond:
Postal address and email address to which written responsescan be submitted.David RobertsHMRCVAT Projects Team3C/10, 100 Parliament Street, London, SW1A 2BQEmail:david.roberts4@hmrc.gsi.gov.uk 
Additionalways to beinvolved:
HMRC is also happy to meet with and speak to otherinterested parties. Contact details are as above.
After theconsultation:
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:
N/A
Previousengagement:
None
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Contents
1 Introduction 42 Catering “hot take away food” and “premises”
 
63 Sports Nutrition Drinks 104 Self Storage 125 Hairdressers’ Chair Rental 166 Holiday Caravans 207 Approved Alterations to Listed Buildings 238 Implementation Issues 299 Summary of Questions for Consultation 3010 The Consultation Process: How to respond 33Annex A The Code of Practice on Consultation 35Annex B Table of Impacts By Measure 36Annex C Draft Statutory Instruments 45
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