Thanks Clive

Yes the commissions (from rentals and sales) have reached the threshold. The collection is the taxable supply, and he comm is paid by the landlord. The rental paid is exempt from VAT. However, I feel the comm is dependent on the lease, as the amount of comm is a percentage of the rental collected, and it is paid monthly upon collection of the renal from the tenants. The agent is in fact also a signing party to the lease, as there are some management responsibilities for the agent as well. For new leases it is clear to me that VAT must be added to the comm and charged to the landlord, but the question is what happens to the leases that are still running their course, and were signed before VAt registration and thus did not make provision for VAT.