Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Valuation Manual

From
HM Revenue & Customs
Updated
, see all updates

Specific applications: Tenanted pubs: option to tax rents of tenanted pubs: Apportionment of supply covering both commercial and domestic premises

Option to tax rents of tenanted pubs: Apportionment of supply covering both commercial and domestic premises

The option to tax land transactions, including rents, does not apply to rents of domestic premises. When a supply of mixed commercial and domestic premises is covered by a single rent, the supply and therefore the rent must be apportioned.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Partial exemption - whatever the VAT on the commercial element, that VAT will be fully recoverable by the tenant as his input VAT in all (or virtually all) cases. Partial Exemption branch have agreed with the Brewers Society a revised formula which deals with the consequences for input VAT recovery by the Breweries. This agreement can be found in Notice 700/57 VAT: Administrative agreements entered into with trade bodies, and has been reproduced below.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)