Information Sheet 13/12, August 2012
1 Who should read this information sheet?
Hairdressing salons, barbers and other businesses that are not charging VAT on the provision of “chair rentals” (see para 2).
2 What are “chair rentals”?
For the purposes of this guidance “chair rentals” include the provision (to hairdressers etc.) of—
— a chair with certain rights of access or
— a clearly defined area such as a room or floor of a building (known as “designated areas”)
together with “services related to hairdressing”.
Services related to
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