VAT Rates on Hampers

YellowSheep

Hi Everybody

If a hamper contains items in the ratio 1:1 on vat rate 13.5% and 23%. What rate should be charged. All the items are food items.

Thanks for your advise.

regards Oliver

smeharg

From the Revenue website:

The sale of food hampers which contain goods which if sold separately would be taxable at the zero, reduced and standard per cent rate. Under the new rules each of the differently rated elements is taxed as an individual supply at the rate appropriate to it. The consideration must be apportioned so as to reflect the taxable amount applicable to each VAT rate.

You'll find it here (paragraph 9) http://www.revenue.ie/en/tax/vat/leaflets/mixed-supplies-goods-services.html

YellowSheep

smeharg wrote: »

From the Revenue website:

The sale of food hampers which contain goods which if sold separately would be taxable at the zero, reduced and standard per cent rate. Under the new rules each of the differently rated elements is taxed as an individual supply at the rate appropriate to it. The consideration must be apportioned so as to reflect the taxable amount applicable to each VAT rate.

You'll find it here (paragraph 9) http://www.revenue.ie/en/tax/vat/leaflets/mixed-supplies-goods-services.html

Thank you!