A car park management company has appealed a decision that Revenue is entitled to some €1.7m in VAT for fees to have cars de-clamped in private car parks in places such as apartment complexes, churches and hospitals. Revenue had refused the repayment claim on the basis the fees were subject to VAT under EU and Irish tax law. The commissioner determined clamping release fees comprise payments "in the nature of or in lieu of damages for trespass". The fees were not a "supply of services for consideration" which are subject to VAT, she said. Grainne Clohessy SC, for Revenue, said clamping release fees were subject to VAT because under Irish and EU law it was a payment for an economic activity.

Source: Irish Independent May 13, 2020 01:30 UTC