In 2012, the First-tier Tribunal ruled that overpayments at pay and display car parks were not consideration for a supply of parking for VAT purposes. HMRC did not appeal that decision, but successfully contested a similar argument run by NCP which the Court of Appeal rejected in 2018. The CoA ruled that NCP was offering an hour’s car parking for at least £1.40, so if someone inserted £1 and 50p coins knowing that they would get no change, then the consideration for VAT purposes was £1.50.
Source Deloitte
Latest Posts in "United Kingdom"
- UK VAT Group Changes Can Trigger EORI and Customs Consequences
- United Kingdom to Change VAT Treatment of Taxi and Private-Hire Fares Supplied Through Agents
- United Kingdom Budget 2026 VAT and Indirect Tax Changes
- United Kingdom VAT Flat Rate Scheme vs Standard VAT Comparison
- United Kingdom: VAT on Full Passenger Fares for Private Hire Vehicles
