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VATA 1994, Sch 9, Pt II, Group 1, Item 1(h) refers to the grant of facilities for parking a vehicle. HMRC provides the following examples of parking facilities in Notice 742, section 4:

1. Ìý

   •ÌýÌýÌýÌý the letting or licence of a garage or designated parking bay or space

2. Ìý

   •ÌýÌýÌýÌý the grant of a right to park vehicles, including trailers, in a car park or commercial garage

3. Ìý

   •ÌýÌýÌýÌý the letting or licence of land for use solely for parking a vehicle

4. Ìý

   •ÌýÌýÌýÌý the letting or licence of a purpose built car park

5. Ìý

   •ÌýÌýÌýÌý the sale of a purpose built car park

6. Ìý

   •ÌýÌýÌýÌý the letting of a taxi rank

7. Ìý

   •ÌýÌýÌýÌý the provision of storage for bicycles or touring caravans

The general effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(h) is that income generated by supplying parking facilities in the UK is subject to VAT at the standard rate. As noted in the commentary under the