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VAT on Livery Services

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    #2
    dbran
    Moderators, Business & Finance Moderators Posts: 2,094 Mod ✭✭✭✭dbran


    The 2/3rds rule refers to a supply of goods being more then 2/3rds of the vat exclusive price supplied to the customer. I understand livery of horses is a service so the 2/3rds rule cannot apply.

    It does not apply to agricultural goods either.

    dbran


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    #3
    HcksawJimDuggan
    Registered Users Posts: 394 ✭✭HcksawJimDuggan


    Thanks dbran,

    Would the entire service be then chargeable to VAT at 13.5% or should expenses incurred on the horses as part of the service be recharged at their respective rates i.e. transport of horses at 23%, farrier at 23%


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    #4
    dbran
    Moderators, Business & Finance Moderators Posts: 2,094 Mod ✭✭✭✭dbran


    Hi Jim

    I would suspect that they would each be termed as multiple supplies as they would each be a service in their own right. In that case the VAT rate would be the rate applicable to each service as you described and not 13.5%. If a service is complementary to the main service ie it would not usually be supplied on its own, then it may be either 13.5% or it may be 23% depending on which is the main service supplied.

    I am not a "horsey person" so thats the best I do. :D

    dbran


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