FI14660

Request

  1. To date please confirm that VAT has not been charged on the fees for fairs visiting the DDC area on Council property (Pencester and Walmer for example).
  2. If VAT has not been charged to date has there been a change in the VAT rules requiring such fees to be subject to VAT eg from this year.
  3. If the rules have changed please clarify is this as a result of VAT rules as advised by HMRC or due to DDC interpreting VAT rules differently.

Response

  1. I can confirm that we do not charge VAT on fees for fairs utilising Council land.
  2. I can confirm that there has been no change to VAT regulations regarding such fees so they are not subject to VAT.
  3. As mentioned in the previous question, there has been no change to the regulations, so we still abide by the HMRC regulations for "rights over land".