Is the rent of rooms as a rehearsal space exempt from VAT?

Hello there, Our company has a lease on it's property and our landlord has opted to pay VAT on the space we rent. Our business is renting out rooms within that property on an hourly basis. We supple some basic eqipment but the majority is supplied by our customers. bookings are between 3 hours and several days. They are left to their own devices ones they've arrived. Are our sales of these spaces exempt from VAT? Many thanks, Ed Broad.

Hi,
If you rent out commercial property then this is normally an exempt supply of land. However, you can make the supply taxable by placing an option to tax on the property. You can see the guidance here:
The liability of a supply of land
The scope of an option to tax
Thank you.