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tabling member › label	Biography information for Lord Campbell-Savours
min date	2014-10-21
uin	HL12312
answer › answering member printed	Lord Bates

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member printed

question first answered

answering member


label

tabling member


label

1025346

registered interest

date

14/12/2018

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Service Charges: VAT

house id

legislature

25277

pref label	House of Lords

question text

To ask Her Majesty's Government whether VAT is payable on the onsite staff labour element of residential property service charges for properties managed by (1) resident self-management organisations, and (2) independent property services management companies.

tabling member printed

Lord Campbell-Savours

uin

HL12312

answer

is ministerial correction

date of answer

20/12/2018

answer text

Service charges payable by residents to a landlord are exempt from VAT. Supplies of goods and services, including staff, by a property management company to a landlord or a “Right to Manage” company are normally subject to VAT. There is no difference between resident self-management organisations and independent property services management companies. In both cases the supplies to them by a property management company are subject to VAT.

answering member printed

Lord Bates

question first answered

20/12/2018 14:36:46

answering member

1091

label	Biography information for Lord Bates

tabling member

499

label	Biography information for Lord Campbell-Savours