Private street works - statutory obligation Non OS Business Private street works - owners' request Business SR Reinstatement charge - insurance company (council Non OS property) Business Reinstatement charge - individual (if council Non OS property) Business Supply of tarmac Business SR Dropped kerbs/carriageway crossings - notice Non OS issued or at owner's request Business Dropped crossings - local Business SR authority advises owner work needed and works pre-notice Works in default at occupiers request Business SR – Works in default by statutory obligation Non OS – Business Housing - Fees & Damage cost - charged to tenant while still in Business SR Charges residence Damage cost - charged to tenant after has vacated Non OS Business Damage cost - third party Non OS Business Laundry charges Business SR Recovery of bed & breakfast costs Non OS Business Water rate collection commission Business SR Housing - Land & Commercial rents Business EX Rents Council house rents Non OS Business Garage - in proximity to flat/house rented by Non OS same local authority landlord to same tenant Business Garage rents - to tenant/leaseholder not meeting Business SR above conditions/any freeholder and other
Private street works - statutory obligation Non Business OS Private street works - owners' request Business SR Reinstatement charge - insurance company (council property) Non Business OS Reinstatement charge - individual (if council property) Non Business OS Supply of tarmac Business SR Dropped kerbs/carriageway crossings - notice issued or at owner's request Non Business OS Dropped crossings - local authority advises owner work needed and works pre-notice Business SR Works in default – at occupiers request Business SR Works in default – by statutory obligation Non Business OS Housing - Fees & Charges Damage cost - charged to tenant while still in residence Business SR Damage cost - charged to tenant after has vacated Non Business OS Damage cost - third party Non Business OS Laundry charges Business SR Recovery of bed & breakfast costs Non Business OS Water rate collection commission Business SR Housing - Land & Rents Commercial rents Business EX Council house rents Non Business OS Garage - in proximity to flat/house rented by same local authority landlord to same tenant Non Business OS Garage rents - to tenant/leaseholder not meeting above conditions/any freeholder and other Business SR
ECC%20VAT%20Manual%20App%20B%20VAT%20Liabilities.docx