Tax advisory for flexible workspace providers and managed offices.
Hot desk membership — standard-rated 10%. Dedicated desk — standard-rated. Private office rent — commercial lease (standard-rated). Meeting room hire — standard-rated. Day pass — standard-rated. Annual membership — standard-rated.
Virtual address — standard-rated service. Mail handling — standard-rated. Phone answering — standard-rated. CR address use — standard-rated. Business lounge access — standard-rated. Composite supply — single VAT rate.
Printing/scanning — standard-rated. IT support — standard-rated. Receptionist — part of composite supply. F&B in workspace — standard-rated. Event space hire — standard-rated. Parking — standard-rated.