I am certain about the car and confident about what I said about the rent, but not certain. I can't find rent in the book or on the web. I will try to find the HR 25 bill itself and see if I can find it. The reason I am confident is because what I told you is in keeping with the general principles of the bill.
Rent IS taxed if for individual domicile purpose (e.g., use as a residence). The landlord would collect the tax and be paid for doing so. In effect the renter is "consuming" the use of the property by renting (or you can think of his renting it as consuming the service of providing shelter, I suppose).
A business rental of, say, an office for normal business purposes would not be taxed.