Thank you to those who replied to my query about which library services
incur VAT. There seems to be some confusion and this was confirmed at a
recent conference, as no-one seemed to add VAT to their charges.
To summarise the replies:
1. It depends on your local VAT office - ask them.
2. In general if the charge includes a service where library staff do some
work, then VAT should be added. Membership fees do not incur VAT, but
photocopying done by library staff does.
But maybe this is a can of worms that we don't want to open.
Margaret
Margaret Fuller
College Librarian
Fire Service College
Moreton-in-Marsh, Glos. GL56 0RH
Tel: 01608 650831
email: [log in to unmask]
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