"Neil Williams" wrote in message
.net...
On Mon, 07 Feb 2011 17:25:29 +0000, Sam Wilson
wrote:
In my brother's village there is a small, free car park. The
Parish
Council have to pay VAT on the notional value of the parking
service
they provide.

Never heard of that; I thought VAT was only charged on actual sales.

Does that happen anywhere else?

When my flat management company "hired" a small one man clamping company,
because we weren't VAT registered we had to pay the VAT due on the "fines"
collected (I could never work out why the person being "fined" didn't have
to pay it).

tim