Parking Eye VAT receipt

Terry1931

Are the Parking Charges VAT rated for Parking eye, if so a Parking charge of £100 includes VAT.

D_P_Dance

Is not an invoice for an alleged breach of contract not subject to v.a.t.?

Terry1931

Parking Charge of £15 is due

This gets increased to £100 and subject to £40 reduction if paid but stays at £100 if the appeal is lost.

Regardless of this,  the original £15 charge for the parking always remains.

The request to pay the £100 continue to state that it is a "Parking Charge" no mention of a charge for "breach of contract". So NOT VAT exempt.

So are Parking Eye declaring VAT, they are VAT registered.

Correct VAT invoices should be issued upon request.

If Parking Eye are zero Rating any component of the charge then this needs to be on the invoice

I think HMRC should do an audit on Parking eye

Coupon-mad

Parking charges are exempt from VAT following court decisions.  Recently Parking News (BPA publication) published these 3 articles:

http://portfolio.cpl.co.uk/Parking-News/408/36/

http://portfolio.cpl.co.uk/Parking-News/409/34/

http://portfolio.cpl.co.uk/Parking-News/410/22/

...interestingly totally silent about the fact that VAT does apply to costs which are for the purpose of debt recovery admin.  I wonder if all the PPCs and DCAs that invent the £60 or £70 are declaring that income for VAT?

Terry1931

I'm sorry but am I still entitled to an invoice showing how the parking charge has been paid. 

A full breakdown showing the VAT rate. Even if it is zero rated. 

The parking fee is £15. Is this VAT rated

The parking charge notice for not paying the fee is £100

The first is a parking fee the second is a Parking Charge Notice. 

The articles refer to parking charge notices. 

Coupon-mad

A parking tariff or fee is subject to VAT.

Terry1931

So therefore I should report Parking Eye to HMRC for not responding to my request for a VAT receipt. 

Jenni_D

Are you a business and so need a VAT receipt in order to offset your own VAT liabilities?

A consumer has no right to a receipt at all, nevermind a VAT receipt. And the parking companies will argue that they are not providing a specific B2B service, rather a general B2C service, therefore no necessity to offer any receipt - VAT or otherwise.

You can try an HMRC complaint but I suspect it'll be a fool's errand.

Terry1931

As A VAT registered Person I am entitled to ask for a VAT receipt from any other VAT registered Company even if the service provided is NOT Vat Rated.

If the service is Zero rated for VAT then that is for Parking Eye to confirm this in the Invoice and for the INVOIVE to be available for HMRC to check if required, it is Parking eyes duty to make sure this VAT RATE to be correct.


Zero Rating or VAT exempt is not a reason to refuse to issue a VAT receipt.

Parking Eye are VAT registered

Jenni_D

Terry1931 said:

As A VAT registered Person I am entitled to ask for a VAT receipt from any other VAT registered Company even if the service provided is NOT Vat Rated.

The receipt or invoice must then show the service is zero rated for VAT

Parking Eye are VAT registered

Are they obliged to furnish? As I said before, they're operating in a B2C arena so I doubt B2B rules apply.

Terry1931

Jenni_D said:

Terry1931 said:

As A VAT registered Person I am entitled to ask for a VAT receipt from any other VAT registered Company even if the service provided is NOT Vat Rated.

The receipt or invoice must then show the service is zero rated for VAT

Parking Eye are VAT registered

Are they obliged to furnish? As I said before, they're operating in a B2C arena so I doubt B2B rules apply.

As a VAT registered Person I am entitled to request a VAT receipt from any Business that provides goods or services to me that is also VAT registered and it is my duty to report any such company that ignores my requests or denies my requests.

Nobody is Obliged to do anything but there are consequences for not doing so. In this case the consequence is the reporting of Parking Eye to HMRC and also to BPA for breach of their code of conduct in not responding to a request for legal information.

The VAT rate applicable to the Goods or services is not a factor to deny the VAT Invoice or Receipt.