The exempt supplies have been incidental to the main use of the land or building.

Interest received on money deposited is consideration for an exempt supply.

An exempt supply by the factor to the client.

These additional charges are part of the consideration for your exempt supply.

You must also keep records of any exempt supplies that you make.

Further information about exempt supplies is in Section 29 of this notice.

If you are a taxable person and make some exempt supplies, please read paragraph 13.1.

Work out how much input tax relates to your exempt supplies.

For example, you might have made a one off exempt supply which you had overlooked.

In such cases the whole of the let, including the first 28 days should be treated as an exempt supply.