Hi. Vat is such a minefield however I think although not 100% sure that typically NCP car parks have vat but on street parking machines does not. Hopefully you will get some others answering.
With regard to the rule regarding reclaiming vat on pre-registration costs for services (upto 6 months) prior to vat registration date - would vat on car parking charges pre registration be allowable to re-claim?
I would say that as the parking service provided is no longer valid for the business then any vat on car parking cannot be reclaimed. You can only claim VAT back on services up to six months before registering, and only if the service is still relevent to the business like a car service, and the car is a company car and still in the possession of the company. If the car is sold before VAT registration, then any VAT on the service cannot be claimed.
Just to comment on your original post, and MNDs reply, quite a lot of Council-run car park's have a VAT number on their on-street parking tickets, so surely VAT can be claimed on those ?
Just to comment on your original post, and MNDs reply, quite a lot of Council-run car park's have a VAT number on their on-street parking tickets, so surely VAT can be claimed on those ?
Just to confirm that there is no VAT on on-street parking this is an extract from HMRC website
Car parking charges
Some car parking charges, for example in multi-storey car parks, include VAT at the standard rate. Other car parks may or may not include VAT - you'll have to check with the provider, or the receipt may indicate if VAT was charged - but there's no VAT on on-street parking meter charges.
