Land and buildings ― income ― hairdressing facilities

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about the VAT treatment of generating income by letting hairdressing facilities.

The grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services

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:

•
the grant of facilities provides for the exclusive use, by the person to whom the grant is made, of a whole building, a whole floor, a separate room or

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