Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to amend the VAT liability on garages let to non-council tenants in order to remove the discrepancy between council and non-council tenants in respect of garage rental charges.

Under the current VAT rules, the supply of a garage or parking is exempt from VAT if supplied at the outset at the same time as the residential accommodation. This VAT treatment is consistent for both council and non-council tenants.