Reply To: Car Parking VAT, Partial Exemption Forum Categories › VAT ON PROPERTY TRANSACTIONS › Car Parking VAT, Partial Exemption › Reply To: Car Parking VAT, Partial Exemption 18 September 2018 at 20:16 #55868 vatconsultantMember VAT rules provide that a supply of car parking, either by way of sale or rent, and whether of a garage or parking space, is standard rated. … The sale (or long lease) on new domestic property where the car parking is ancillary is zero rated.
