VATLP15200 - Parking facilities (Item 1h): land leased to car park operators
Land leased or let for the purpose of parking vehicles, for example land leased or let to the NCP or local authority to run as a car park, is always standard rated.
Land leased or let for the purpose of parking vehicles, for example land leased or let to the NCP or local authority to run as a car park, is always standard rated.