Revenue Precedents

Can a VAT-registered property lessee, who holds a Section 13A authorisation, obtain a deduction for VAT charged on services/goods supplied through landlords? Yes, in these circumstances the landlord may register for VAT and recover the VAT suffered on the service charges on an annual basis. A/264

Whether a period of grace could be granted in the requirement to register, to sectors which previously had been exempt from VAT. A period of grace has been granted to allow the sectors concerned to register for VAT for the first time. These decisions were made on 27/09/91 & 02/01/96. A/259 & A/397