The receipt will not show a VAT number as a parking charge is essentially a contract between ourselves and the driver/keeper and not considered a supply of service to the landowner. They do not pay for the service and we do not compensate them for any loss caused by any unauthorised vehicle parked on their land. 100% of the charges are retained by the operator which contributes towards the cost of running the business, which in turn is deemed outside the scope of VAT.