Hi Kate

I'm defo not an expert and very much new.  I'm still studying and currently having to spend time trawling (drowning in) HMRC website.  It seems to me that the following would answer your question but I still don't have enough knowledge to know how much I don't know!!!!  (like, there might be special circumstances?).  So please check out the links to be sure.

Hel

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_PROD1_029955&propertyType=document#P41_5216

6.1 What is the place of supply of services relating to land?

If you supply services that relate to land or property, the place of supply of those services is where the land itself is located, irrespective of where you or your customer belong.

6.2 What is the VAT liability of supplies relating to UK land or property?

This notice deals only with the place of supply of land-related services. Once you have identified a supply of services relating to UK land or property, you then need to determine its VAT liability by referring to Notice 708 Buildings and construction and Notice 742 Land and property. (Link follows):

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000154&propertyType=document#P428_59060

11.5 Services provided by someone other than the landlord or licensor

If you are responsible for providing services to the occupants of a building in which you have no interest, your services will always be standard-rated (subject to the VAT registration threshold) as they are not part of the supply of the accommodation itself.

If your contract is to arrange for the services and to collect the service charge on the landlords behalf as a managing agent, then your supply is to the landlord and not to the occupants. Your supply is still standard-rated.