School Space Limited is VAT registered. However, unlike other service-based businesses, who have to charge VAT on top of all fees, we deal in ‘Property and Land’ which means for most, VAT will not be added to your hire fee.
The main exception to the above statement is Amersham School who have ‘Opted to Tax’ its buildings, meaning that all lettings at this school are subjected to VAT.
Summary
With the exception of Amersham School, if you are not hiring a sporting facility or exclusively a car park, then you will never have VAT added to your booking. Conversely, this means that under the law (detailed in VAT Notice 742) if you hire a sporting facility or car park then you may be subjected to VAT.