VAT on pitch rental at car boots?
Glenis Willmott (Labour MEP for East Midlands) asked a written question in the European Parliament about antique fairs and car boot sales.
"In the UK, pitch rental at antiques fairs and other similar events was previously exempt from VAT on the basis that such rentals represented ‘supply of land’.
However, following discussions in the EU VAT Committee on reducing cross-border VAT, the UK Government has proposed a new interpretation of existing laws and has instructed fair organisers to begin charging VAT on pitch rental.
The UK Government argues that pitch rental is indivisible from the cost of add-on services such as event promotion and the provision of power and security, which are already liable for VAT.
This decision has sparked protest from antiques fair organisers, who argue that it will essentially amount to an increase of 20% in costs for people who take part in antiques fairs, as the majority are not VAT-registered and therefore in a position to claim tax back.
The UK Government is not proposing to charge VAT on pitch rental for car boot sales and markets.
Can the Commission confirm:
1. Whether it believes that this interpretation is in line with EC law on VAT?
2. Whether it believes that the decision goes against Article 135 (j) and (k) of Directive 2006/112/EC?"
BedaleHall Car Boot
CAR BOOT: A draw for groups fundraising by running the Bedale Hall car boot sale was held by the Town Council. Out of 33 potential sales, all 25 groups from Bedale who had requested them were given slots, with the remainder going to organisations from outside the parish area. Sales will start on March 15, weather permitting, and run every Saturday until October 25. More....North Yorkshire page
Latest 2014 additions / updates include:-
11th: Leeds (W Yorkshire) Romiley (Greater Manchester)
6th: Rotherham (S Yorkshire)
5th Cardington (Bedfordshire)
4th: Bourton (Dorset)
27th: London (N16) Erskine (Scotland)
24th: Sennelager (Germany)
22nd: Burghfield (Berkshire)
21st: Ashton under Lyne (Greater Manchester)
20th: Titchfield (Hampshire)
17th: Sheffield (S Yorkshire) Ripley (Derbyshire)
14th: Fordham (Cambridge) Aldershot (Hampshire)
13th: Leek (Staffs)
12th: Greenock (Glasgow, Scotland) Tandragee (Armagh, N Ireland) Chiswick (London W4)
11th: Resolven (Glamorgan) Upper Norwood (London SE19) Purley (Surrey) Bradley Stoke (Somerset) Southampton (Hampshire)
9th: Leamington (Warwickshire)
8th: Rufforth (Yorkshire) Epsom (Surrey) Gillingham (Kent)
7th Godmanchester (Cambridgeshire)
5th: Brick Lane (London E1) Balfron (Glasgow, Scotland) Stenton (East Lothian, Scotland) Brigg (Lincolnshire)
2nd: Birmingham (West Midlands) Glanmire (Co Cork, Ireland) Bray (Co Wicklow)
31st: Glenrothes, Stirling, Troon, Inverkeithing, Fochabers (Scotland)
30: Moira (Derbyshire) Pimlico (London SW1V) Nuneaton (Warwickshire) Ibstock (Leicestershire) Exeter (Devon) Lidlington (Bedfordshire)
29: Kempsey (Worcs - Hereford & Worcs) added but Ravenshead, Brinsley & Awsworth (Notts) all permanently closed.
28th: Bedale (N Yorkshire)
27th: Leek (Staffs) Douglas (IoM) Puchong (Malaysia)
21: Liverpool (Merseyside)
17th: Ramsbottom (Yorkshire) Worcester (on Hereford & Worcester page)
16th: Timberscombe (Devon), Cyprus (Abroad)
13th: Sandtoft (Lincs) Budleigh Salterton (Devon) Southsea (Hampshire)
8th: Wood Green (Cambridgeshire)
6th: Darlington (Co Durham) Llandegla (Wrexham, Clwyd)
3rd:East Morton (W Yorkshire)
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Please click on map below to view all details of car boots in the area.
To see latest additions click here.
Going on holiday? Check out the car boots in the area.
Unitary authorities (e.g. Warrington): click on the old county.
The UK has
'Car Boot Sales', what do others have?:
- France -
/ vide-grenier (empty your attic) / Troc et Puces
- Australia - Swap
- USA - Garage Sale
- Wales - Arwerthiant
/ Sêl Cist Ceir
- Ibiza - rastrillo
- Greece - Flohmarkt / Παζάρι
- Netherlands - kofferbakmarkt(trunk barge = barge-boot)
- Italy - 'sofitte in piazza'(= cash in the attic) also 'mercato delle pulci' = flea market; 'mercato dell'usato' = car boot
- Finland - kirpputori
- Denmark - Loppemarked/kraemmermarked
- Sweden - bakluckeloppis / bakluckan / loppemarknad
- Norway - Loppemarked / loppis
Boot Sales: facts & figures
Each year 1.5 billion pounds
are spent at Car Boot Sales in the UK.
One million people visit Car Boot Sales every weekend during the season.
Average spend £9.61 per visit.
Most profitable boots London (£83), Wales (£80) per boot full
Tips for buying / selling:
- get up early!
- always bargain
- check all the boxes
- check for damage
- beware of electrical items unless seen working
- Take plenty of change and plastic bags
- Use a bum-bag to keep money safe
- take warm clothing
- clearly display your items - make book and video titles easily seen
- put a tablecloth / sheet on your table
- price up the bigger items beforehand
- take some stationery: pens, pencils & stickers
- be honest, helpful and remain polite
- on arrival, walk round for 10 mins, then set up your pitch, otherwise you will be overwhelmed.
- selling for a charity? If so consider using the GiftAid form to donate your takings - this may increase the amount by 25%
click here to join
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Activcheltenham and Activbath
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