The table below includes a list of the categories of supply that are excluded from exemption by VATA 1994, Sch 9, Pt II, Group 1. Some of the exclusions are not absolute. The fact that a category of supply is listed in the table does not necessarily mean that every supply in that category is subject to VAT at the standard rate. For example, VATA 1994, Sch 9, Pt II, Group 1, Item 1 (h) provides for exclusion from exemption in relation to the grant of facilities for parking a vehicle but, as explained in V4.110S, the VAT treatment of a supply of a garage or other place for parking a vehicle may, depending on the facts, be subject to VAT at the standard rate or the zero rate, or be exempt from VAT or outside the scope of VAT. The table
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