Policy paper

Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges

This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.



This brief, should be read along with VAT information sheet 07/18, it explains:

  • when the Extra Statutory Concession (ESC) 3.18 VAT: exemption for all domestic service charges may be applied
  • what property management and similar companies must do if they have wrongly applied the concession and, as a result, not declared the correct amount of VAT due, or recovered an incorrect amount of input tax
Published 7 September 2018