European Parliament 7 February 2001, WRITTEN QUESTION E-0232/01 by Caroline Jackson (PPE-DE) to the Commission. VAT on garage rentals.

(2001/C 350 E/013) WRITTEN QUESTION E-0232/01 by Caroline Jackson (PPE-DE) to the Commission (7 February 2001) Subject: VAT on garage rentals In the United Kingdom, the practice is that where a tenant takes both the lease of a house or flat and the lease of a garage, paying rent for both to the local Council or a Housing Association, the Treasury regards the garage as part and parcel of the