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HMRC internal manual

VAT Land and Property

HM Revenue & Customs
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Hairdressing salons - chair rentals: historic position

Prior to the change in law which was effective from 1 October 2012, HMRC has always been of the view that the rent of chair spaces with services related to hairdressing is a grant of facilities which is standard rated for VAT purposes. The courts have consistently confirmed that the provision of chair rentals is standard rated. The change in legislation affirms that hairdressing salons, barbers and other businesses are legally required to charge VAT on the provision of chair rentals. The cases referred to below were before the change in law.