»Ê¹ÚÌåÓýapp

Prior to the change in law which was effective from 1 October 2012, HMRC has always been of the view that the rent of chair spaces with services related to hairdressing is a grant of facilities which is standard rated for VAT purposes. »Ê¹ÚÌåÓýapp courts have consistently confirmed that the provision of chair rentals is standard rated. »Ê¹ÚÌåÓýapp change in legislation affirms that hairdressing salons, barbers and other businesses are legally required to charge VAT on the provision of chair rentals. »Ê¹ÚÌåÓýapp cases referred to below were before the change in law.