What is the levy treatment of stair lighting and street lighting?
Stair lighting for domestic accommodation is liable to VAT at the reduced rate and is not subject to the levy. However, supplies of energy for stair lighting in any commercial property or for street lighting in general is within its scope, unless the amounts involved are de minimis (see paragraph 2.5). For this purpose, all un-metered supplies to a person must be aggregated.
Related Questions
- Does the regulation affect lamps not meant for household lighting (lamps for street lighting, for photography, for the partially sighted, for antique luminaires, for ovens, for terrariums etc.)?
- We noticed that there are very few street lights in the subdivision. For safety and esthetics, what are the rules regarding lighting?
- Can street lighting be provided in an area where currently no street lighting exists?
