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HMRC internal manual

VAT Valuation Manual

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)

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