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Business or private assets

The disposal of any assets from a house used as a private residence will normally be outside the scope of VAT. However, if a business charges an admission charge to enter a house (for example a house of historic importance), then the house will be deemed to be used for business purposes. If the business is registered for VAT, HMRC will view any assets that are on public display, such as furniture, antiques, works of art, etc as business assets for VAT purposes. Therefore, the disposal of any business assets will be within the scope of VAT (although it may be possible for such assets to be reallocated as