V4.110K What Is The VAT Treatment Of Supplying Hairdressing Facilities?

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Commentary

Part V4 Exemption, zero-rating and reduced rates

The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(ma) and Note 17 to the legislation is that the standard rate of VAT applies to the grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services is subject to VAT at the standard rate unless both of the following conditions apply:

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•�� the grant of facilities provides for the exclusive use, by the person to

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