Fee charged to exhibitors at antiques and collectors fairs

According to UK jurisdiction, pitch rentals at showground fairs are not VAT exempt on the grounds that they are simply either a 'license to occupy land' or the 'leasing or letting of immovable property'. HMRC successfully argued that the pitch leases - while often just a chalk mark in the ground - could not be seen in isolation from any add-on services such as advertising, catering, marshals, toilets and security that do attract a VAT charge. Exhibitors at British showground fairs must pay 20% on pitch rentals according to a recent British tribunal decision [Birmingham, First-Tier Tribunal, 12/02/2015].