Housing - Misc. Insurances Business EX Overpayment of housing benefit Non OS Business Rechargeable works Variable Works in default - statutory notice and owner Non OS refuses to comply Business Works in default owner agrees to comply Business SR – Land & Property - Allotment rents Non OS General Business Letting of market pitches - on street Non OS Business Letting of market pitches - off street Business EX Letting of market pitches - off street (with option to Business SR tax in place) Hire of market stalls (components of the stall such Business SR as trestles, metal frames, awning, "table-top" etc) Holiday accommodation huts Business SR Letting of seasonal pitches for caravans (not Business SR principle residence) Facilities for mooring of residential houseboat (no Business EX option-to-tax) Commercial rents Business EX Protected buildings - approved alterations Business ZR Protected buildings - repair Business SR Sale of bare land Business EX Supplies of land subject to the option to tax Business SR Land & Property - Smallholding let for smallholding purpose Non OS Smallholdings (Smallholdings (Selection of Tenants) Regulations Business Authority 1970) Smallholding let for purpose other than Business EX smallholding (Agriculture Act 1970, Section 49(1)) Smallholding let for purpose other than Business SR smallholding (Agriculture Act 1970, Section 49(1)) with option to tax
Housing - Misc. Insurances Business EX Overpayment of housing benefit Non Business OS Rechargeable works Variable Works in default - statutory notice and owner refuses to comply Non Business OS Works in default – owner agrees to comply Business SR Land & Property - General Allotment rents Non Business OS Letting of market pitches - on street Non Business OS Letting of market pitches - off street Business EX Letting of market pitches - off street (with option to tax in place) Business SR Hire of market stalls (components of the stall such as trestles, metal frames, awning, "table-top" etc) Business SR Holiday accommodation huts Business SR Letting of seasonal pitches for caravans (not principle residence) Business SR Facilities for mooring of residential houseboat (no option-to-tax) Business EX Commercial rents Business EX Protected buildings - approved alterations Business ZR Protected buildings - repair Business SR Sale of bare land Business EX Supplies of land subject to the option to tax Business SR Land & Property - Smallholdings Authority Smallholding let for smallholding purpose (Smallholdings (Selection of Tenants) Regulations 1970) Non Business OS Smallholding let for purpose other than smallholding (Agriculture Act 1970, Section 49(1)) Business EX Smallholding let for purpose other than smallholding (Agriculture Act 1970, Section 49(1)) with option to tax Business SR
ECC%20VAT%20Manual%20App%20B%20VAT%20Liabilities.docx