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Posted Fri, 25 Oct 2024 07:05:43 GMT by Sunny
I am looking to operate a "room hire" facility, whereby the customer hires the facility ie cricket nets, to practice bowling and batting. As there are no services provided by the company, is the room hire a zero rates supply?
Posted Mon, 28 Oct 2024 17:01:31 GMT by HMRC Admin 19 Response
Hi,
If you hire out a room then this would normally be an exempt supply of land unless you hold an option to tax on the property and in this case it would be a taxable supply at 20% VAT. You can see the guidance below:
The liability of a supply of land
The scope of an option to tax
However, if you are hiring out sports facilities then this would normally be a standard rate supply. Please see the guidance below:
Sports facilities and physical recreation
Thank you.

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