Parking Eye VAT receipt

Castle

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.

Yes, (Section 4.1), if the VAT customer asks for it:-
https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021

Drivers for haulage companies who have to pay to park overnight at the services would fall under the "B2B" rules.

Terry1931

Castle said:

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.

Yes, (Section 4.1), if the VAT customer asks for it:-
https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021

Drivers for haulage companies who have to pay to park overnight at the services would fall under the "B2B" rules.

Thank You

The Site, Welcome Break, clearly has Haulage companies who pay to park, as do many other VAT registered users.

Its not worth the bother chasing a VAT invoice for a parking fee of a few pounds, but when the Parking charge is £100, the VAT is considerable.

And once again even if the Parking Charge is Zero rated for VAT, I am required to have this confirmed on the invoice.

It is not for myself to determine the correct VAT rate for the service, when I do my accounts, It is the duty for PARKING EYE to apply the correct rate.

If a Parking Charge  is Zero Rated for VAT then this must be confirmed on the invoice as the corresponding expenses claim in the Self assessment is higher and needs to be accounted for.

The fact that PARKING Eye are ignoring me suggests something suspicious with their VAT accounting

Sandtree

See VAT record keeping: VAT invoices - GOV.UK (www.gov.uk)

Exceptions

You do not need to issue a VAT invoice if:

• your invoice is only for exempt or zero-rated sales within the UK

Terry1931

Sandtree said:

See VAT record keeping: VAT invoices - GOV.UK (www.gov.uk)

Exceptions

You do not need to issue a VAT invoice if:

• your invoice is only for exempt or zero-rated sales within the UK

Parking Charges on Private land are not exempt or Zero Rated for VAT,

However the Charges for the enforcement of the Parking Charge are not VAT rated.

The £100 Parking charge is described as a Parking charge, it is NOT a penalty nor is it a fee for the enforcement of the Parking charge, Beavis

There is no exception for PARKING EYE to issue a VAT receipt when requested by another VAT registered entity


Also....

Off-street parking

Following the Court of Appeal judgment in Isle of Wight Council and Others (2014) UKUT 446 (TCC), off-street parking is standard rated, even if supplied by a local authority.

VATGPB8640 - VAT Government and Public Bodies - HMRC internal manual - GOV.UK (www.gov.uk)

 

patient_dream

Years ago, another parking company, VCS, appealed against VAT.

This is the case but a lot you will read is now outdated
https://library.croneri.co.uk/cch_uk/bvc/2013-bvc-99

Clearly a lot of revenue is being lost.  I see no reason not to contact HMRC, 

The problem I see is if parking companies had to pay/add VAT, it would end up with signs saying ...
£100 PLUS VAT .... or as per the new code of practice ... £50 PLUS VAT

Government right now need all the money they can get..  

Terry1931

patient_dream said:

Years ago, another parking company, VCS, appealed against VAT.

This is the case but a lot you will read is now outdated
https://library.croneri.co.uk/cch_uk/bvc/2013-bvc-99

Clearly a lot of revenue is being lost.  I see no reason not to contact HMRC, 

The problem I see is if parking companies had to pay/add VAT, it would end up with signs saying ...
£100 PLUS VAT .... or as per the new code of practice ... £50 PLUS VAT

Government right now need all the money they can get..  

And Government and HMRC needs to investigate to reclaim from Parking operators any historic VAT that is due, with penalties against the operators.

AnotherForumite

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.

The term ‘Parking Charge’ comes from POFA and bears no relation the ‘Parking Tariff’.

Terry1931

AnotherForumite said:

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.

The term ‘Parking Charge’ comes from POFA and bears no relation the ‘Parking Tariff’.

In my case the Parking Tariff due was £15, the Parking Charge Notice Amount was for £100

The Parking Tarriff is VAT rated, it is up to Parking Eye to declare on the receipt if that £100 paid is VAT rated or not.

Jenni_D

Looks like Mr. CG is back.