VAT and private parking tickets

[Anonymous]

Hi, I may get a bit of ribbing for this due to my profession; but I would appreciate some advice.

I own a private parking enforcement company and have recently applied to be registered for VAT.

Now I understand after reading Marie’s blog on parking tickets that these tickets are not covered by VAT; as they are for breach of contract. https://vatexchange.co.uk/node/38

Now this blog was written some time ago, so does anyone know if this is still the case or has HMRC changed their stance on the matter again? also I could really do with some literature to show the VAT officer to back this up.

Can anyone point me in the right direction to get up to date info (preferably issued by HMRC).

I tried the link in the blog, however it is not working.

Any help would be much appreciated.

Thanks
Kevin.

[Marie Stein]

Hi Kevin

Just to confirm here’s the link to the HMRC website section which deals with the VAT liability of payments that don’t represent consideration for supplies http://tinyurl.com/68x7gbs. It does work, I’ve just tried it so hopefully you’ve got the information that you need.

Marie

[Author]

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