Salisbury cathedral

Lettings: Specialist Facilities (gym, computer suites, etc.)

The hire of specialist facilities is treated differently from the hire of empty academy buildings, such as the academy hall.

If the equipment and facilities, such as computers or gym equipment, is the main reason for the hire then the VAT treatment follows that applying to pure equipment hire, rather than the treatment for the letting of land and buildings.

It is important to identify whether the academy or a subsidiary is operating the facility

VAT Treatment

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