Sole trader supplying goods & services

kingbhome

I'm abit confused about the supplying goods and services threshold. If one works as a multi-trader doing up bathrooms, painting plastering etc.. and is supply mostly labor with some materials, is it the 37.5k threshold he is or the 75k threshold for labor and materials.

For instance in one year, he supplied labor of 32k and 7k materials, would he be liable for vat on the 39k or the 1.5k over the threshold.

If another supplied 50k labor and 24.5k materials would he be under the threshold of 75k or would the 75k fall under if he supplied 67500 materials and only 7.5k labor.

Calahonda52

Its 37.5
https://www.revenue.ie/en/vat/vat-on-services/services-taxable-at-the-rate-of-the-goods-the-two/index.aspx
may apply depending on the mix

Stratvs

As Calahonda52 said, the threshold is €37.5K.

For the €75K threshold to apply over 90% of the turnover must come from "sale of goods". It's unlikely that any tradesman supplying materials and labour to do jobs will meet that requirement. Materials in the context of renovations etc. as you described are not "goods".