Land and buildings ― income ― mooring, parking and storage facilities

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about the VAT treatment of income generated from the supply of mooring, parking and storage facilities.

Income generated from land and buildings located outside the UK is outside the scope of UK VAT, but may be subject to VAT or a similar tax where the property is located. The UK includes Great Britain, Northern Ireland, and the territorial sea of the UK.

For detailed commentary, see De Voil Indirect Tax Service V4.110O, V4.110S and V4.110T.

Selling mooring, parking and storage facilities

The VAT treatment of selling mooring, parking and storage facilities can vary depending on the context of the sale. See below for more information.

The sale of mooring facilities for a houseboat is exempt from VAT, as is the sale of a garage or parking space if it is sold with the mooring facilities for the houseboat and is reasonably near to the mooring facilities.

The VAT treatment of garages and other parking facilities for vehicles that are sold with buildings

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