Hello,The supply of space for the use of advertising bill-boards - for example the leasing of a plot of land or the side of a building to allow a billboard to be erected is subject to VAT but, Advertising services that involve the use of a billboard are not subject to VAT.So, if you are selling the space then that is subject to VAT. You would find this under the 22/12 Revenue Brief.
find this under the 22/12 Revenue Brief. What?
We are about to operate a land train service on which we have advertising spaces in the form of shields and A5 spaces. Is VAT APPLICABLE a - on the sale of the space b - on the production and siteing