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Posted Tue, 15 Oct 2024 09:03:08 GMT by k.ogelsby
If a cafe that it VAT registered hires a room out should they charge vat on the room hire?
Posted Wed, 16 Oct 2024 08:01:26 GMT by HMRC Admin 17 Response
Hi,

 
The liability of a supply of land/property is generally exempt from VAT unless you place an Option To Tax on the property.

Please see the guidance below:


Land and property (VAT Notice 742)   


Opting to tax land and buildings (VAT Notice 742A)    .

Thank you .

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