Property Management & Joint Expenses
16/01/1998
Query
Can a VAT-registered property lessee, who holds a Section 13A authorisation, obtain a deduction for VAT charged on services/goods supplied through landlords?
Decision
Yes, in these circumstances the landlord may register for VAT and recover the VAT suffered on the service charges on an annual basis.
Value Added Tax
Section 8 (1), Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/264