BLM00085 – Introduction: Leasing: VAT issues

At present, this manual does not cover VAT-related issues.

The VAT Finance Guidance V1-7 Chapter 20  explains the VAT treatment of various types of finance transactions and Section 5 deals specifically with VAT exemption for the granting of credit with the supply of goods.

For information on financial services which are not VAT exempt please see section 9 of the guidance.