Market Stall Rent - VAT?

T.C.

Our local borough council only gives out small receipts for market stall rent. I now have 2 clients who rent market stalls. Does anyone know if market stall rent includes VAT or is it, for some bizarre reason, exempt? Help appreciated!

deanshepherd

Supplies in relation to land are exempt unless an election to waive the exemption has been made. I'm not sure that a local authority can opt to tax a road side so I would go with exempt unless a VAT receipt is issued. Could call them up and ask?

T.C.

Thanks. Have tried phoning them - after 15 minutes on hold got bored. Sent an email - after 3 days no reply. I will go with exempt then. Thanks again.