Classifying items for resale or not for resale in big red book

wolf9

Hi ,

i have a question on distinguishing items for resale and not for resale, mainly
where a service is being provided.

If ink cartridges and gloss paper are used in a photo printing station for customers, the ink used in the machine and the gloss paper the photos are printed on, would they be classed under goods for resale? As opposed to ink used in an office for printing a report, that would be not for resale for vat purposes?

Thanks for your help

Lockedout2

If you provide a service and the materials are not directly related then you have no purchases for resale.