³ÉÈËÓ°Òô

The grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services

The grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services is subject to VAT at the standard rate unless both of the following conditions apply:

1. •

   the grant of facilities provides for the exclusive use, by the person to whom the grant is made, of a whole building, a whole floor, a separate room or