I'm trying to understand the VAT rules for commercial property (like in HMRC Notice 742 and what I find in VAT on commercial property articles), and I know that leasing or licensing commercial property is usually VAT-exempt - unless you've opted to tax.

But I want to know how this works in real-world situations like co-working spaces, hot desks, or flexible office licences.

Say I'm offering short-term licences to use an office room or a desk, and I throw in services like shared Wi-Fi, reception, mail handling, cleaning, tea/coffee, and meeting rooms. Is that still an exempt supply of land, or does it now count as a "taxable supply of services"?

I've read that if the extra services are more than "minimal," it could become standard-rated even without opting to tax. So I'm trying to figure out what to do for a small co-working sublet I'll be offering soon and I need to get the VAT side right. Especially if I want to reclaim any input VAT on fit-out costs.