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A repair workshop has enquired whether VAT should be applied to charges incurred for vehicle storage or delays in the delivery of a courtesy car. The DGT has ruled that these charges constitute consideration for space rental services and the transfer of use, and are therefore subject to VAT.
Question raised: Liability for Tax.
Expenses for the vehicle's stay in the workshop and for the days of delay in the delivery of a courtesy vehicle constitute consideration for services. The former derives from the lease of a space and the latter from the assignment of use or enjoyment of the vehicle. As these are services provided by the workshop, they are subject to VAT at the general rate of 21 percent.
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