You don’t charge VAT on residential lettings, right? So that’s one thing residential landlords can cross off their worry list, isn’t it?
Not quite so fast. While it’s true that lettings of residential property are usually exempt – including, by the way, lettings of the residential part of a mixed-use property, even if the option to tax has been exercised over the property – there are some exceptions.
Source: bkl.co.uk
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