Local Transport Today is the authoritative, independent journal for transport decision makers. Analysis, Comment & News on Transport Policy, Planning, Finance and Delivery since 1989.

Councils lose off-street VAT case

Patrick McDonnell
05 December 2012
 

A tribunal has ruled against four councils calling for off-street parking charges to be exempt from VAT. The challenge against HM Revenue and Customs (HMRC) was led by the Isle of Wight council, and was backed by West Berkshire, South Tyneside, and Mid Suffolk District councils.

Had the challenge been successful, councils across the UK would have been able to claim VAT receipts dating back to 1973, resulting in multi-million reimbursement claims. The councils believed they should be viewed as...

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