St. John
I'd have thought: yes, if the supplier was registered for VAT.
The only services zero rateable that I can see are in connection with
the supply of zero rateable goods ie installing, maintaining, repairing,
adapting. They accept training as part of installing but only as part of
a zero rateable computer system supply.
See http://www.hmce.gov.uk/forms/notices/701-6.htm
Is it a charity doing the supply? In which case the answer might be
different if you can understand
http://www.hmce.gov.uk/forms/notices/701-1.htm
Regards
Ian Litterick
iANSYST Ltd Dyslectech Email [log in to unmask]
The White House, 72 Fen Road, CAMBRIDGE, CB4 1UN, UK.
Tel (+44) (0) 1223 42 01 01.
Fax (+44) (0)1223 42 66 44.
FREEPhone from UK only 0500 14 15 15.
http://www.dyslexic.com
Subject: Interpreting and VAT
Should VAT be chargeable on interpreting/signing services for a deaf
student? If so, under what circumstances?
(Hoping this is a nice simple one but suspect otherwise!)
St.John Skeates
Awards Section
Bedfordshire County Council
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