We know that size matters for VAT – see marshmallows. Also, if you buy a small amount of bicarbonate of soda it is VAT free. However, bigger tubs are VATable.
We know that size matters for VAT – see marshmallows. Also, if you buy a small amount of bicarbonate of soda it is VAT free. However, bigger tubs are VATable.
We know that burying a deceased person is exempt, but exhumation is standard rated and we now know, thanks to the UK Funerals On-line Ltd FTT case, that the service of the repatriation of the body of a deceased person can be viewed as either an exempt supply of funeral services or a zero-rated supply of transport services.
This being the case, zero rating trumps exemption via of The VAT Act 1994, section 30(1).
Popcorn is standard rated, but microwavable popcorn is VAT free.
In this hot weather it is important to drink sufficient fluids. If you buy a bottle of water, you will pay VAT, but milk is zero rated.
The sale of ducks is zero rated, but racing pigeons are standard rated.
Embryos of animal species which are used for human food may be zero-rated but “anything below” the embryo stage is standard-rated.
Chocolate body paint is zero rated, but a bar of chocolate is standard rated.
Colouring books are zero rated unless they contain swear words, nudity or theft – in which case they are standard rated.
Ferret food has recently been ruled to be subject to 20% tax when previously it was VAT free (from 1973).
You pay VAT on the first 28 days of a stay at a hotel, but from the 29th the accommodation is VAT free.