VAT, on-site staff and Service Charges

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HMRC has issued new guidance surrounding VAT for site-based staff on leasehold developments.

From 1st November  2018, HMRC has stated that VAT is to be added to the cost of site staff charged through the Service Charge account.

Many elements of Service Charge expenditure already attracts a VAT liability, but with this new guidance, some developments may see an increase in their budget.

Laura Severn - About Author

Laura Severn - About Author

Laura has worked within the property management industry for quite a few years now and loves seeing it develop and grow. Over the years she has developed and managed arrears collection teams for service charge and ground rent arrears, and advised on many property management issues and service charge dispute cases. Laura's email address is

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