Electricity to common parts of block of flats - domestic or commercial vat rate?

Lulu58

If you live in flat, is vat on the electricity supply to the common parts charged at the normal domestic rate of 5% or is it regarded as business//commercial and charged at 20%?

I understood it was still the domestic rate of vat but am being advised otherwise.

Residents own the freehold so there is no landlord.

Netexporter

The common supply is treated as commercial, even if the residents own the management company.

Lulu58

Netexporter said:

The common supply is treated as commercial, even if the residents own the management company.

Are you 100% on that?
I thought I'd read somewhere that HMRC had a carve out for solely residential buildings and reduced the rate to the standard domestic rate, but I can't find it online now.
I don't suppose you have any links to where HMRC states this?

Netexporter

Why don't you look it up?

Lulu58

Netexporter said:

Why don't you look it up?

I have been looking but can't find it at the moment.  My husband remembers reading the same thing but he can't find it either  
I will keep looking but I thought someone on here might know.
The HMRC website (see 3.2.1) seems to suggest that flats and 'corridors, lifts, hallways and stairways in a residential unit' qualify for the reduced rate:
https://www.gov.uk/guidance/vat-on-fuel-and-power-notice-70119

The_Green_Hornet

This link contains details of what VAT should be charged on supplies of fuel and power if you're a supplier or a user.

Lulu58

The_Green_Hornet said:

This link contains details of what VAT should be charged on supplies of fuel and power if you're a supplier or a user.

Thank you. Do you read 3.2.1 the same way I do, ie domestic flats including 'corridors, lifts, hallways and stairways in a residential unit', which I take to mean the common parts are charged at the reduced rate of 5%?

molerat

How many kWh per day / month do you use ?

3.2.2 and 5.2 / 5.3 might be of interest

Lulu58

molerat said:

How many kWh per day / month do you use ?

3.2.2 and 5.2 / 5.3 might be of interest

Thanks for your post.  I need to check the bills but I think it's below the thresholds in 5.2.
The way I read 3.2.1 I think the common parts are regarded as domestic.

The_Green_Hornet

Lulu58 said:

The_Green_Hornet said:

This link contains details of what VAT should be charged on supplies of fuel and power if you're a supplier or a user.

Thank you. Do you read 3.2.1 the same way I do, ie domestic flats including 'corridors, lifts, hallways and stairways in a residential unit', which I take to mean the common parts are charged at the reduced rate of 5%?

That is the way I would interpret it  but probably best to speak with HMRC.

Lulu58

The_Green_Hornet said:

Lulu58 said:

The_Green_Hornet said:

This link contains details of what VAT should be charged on supplies of fuel and power if you're a supplier or a user.

Thank you. Do you read 3.2.1 the same way I do, ie domestic flats including 'corridors, lifts, hallways and stairways in a residential unit', which I take to mean the common parts are charged at the reduced rate of 5%?

That is the way I would interpret it  but probably best to speak with HMRC.

Thanks. I tried calling HMRC yesterday and was on hold for around 30 minutes but I think you're right that I should speak with them.