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Posted Mon, 16 Sep 2024 19:41:43 GMT by Claire Holland
My landlord is charging me 20% VAT on my domestic flat and refusing to change it. The building used to be an office block but was converted to flats a few years ago. Is there anything I can do?
Posted Mon, 23 Sep 2024 21:13:42 GMT by HMRC Admin 18 Response
Hi,

The rent on residential premises should be exempt from VAT.

Please see the guidance below:

The liability of a supply of land

You would need to challenge this with the landlord as it will be a third party dispute but I would refer the landlord to the above guidance.

Thank you.
Posted Tue, 24 Sep 2024 06:06:27 GMT by Jay Cooke
Your landlord is not allowed to charge VAT on residential rent, regardless of what the property was previously. Ask your landlord for a VAT receipt/VAT invoice, that will at least check to see if landlord is VAT registered, if landlord refuses to issue a VAT invoice (which is also a legal requirement), then you probably have a landlord pocketing the 20% and not handing it over to HMRC. However, this is a legal matter between you and the landlord, what does your lease/rental agreement say about VAT?

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