Appendix 11.1 - Typical Items of Expenditure and their VAT Liability Please note that items purchased from a business that is not VAT registered will not show VAT even if the item is listed as liable to VAT. Such purchases are outside the scope of VAT. Standard Rate (20%) VAT at 5% Zero-rated VAT Exempt Bank charges & Accountancy Fuel/power to Books - text books, monetary services domestic and library books, transactions charity buildings picture Agency Staff children’s for a books, music Examination entry Bottled water fees qualifying books, painting Cars and Vans Examination purpose books Catering services Services clothing Children’s CDs, CD ROMS, Insurance by an sanitary (including cycle Women’s cassette tapes Insurance Broker products helmets) Cleaning materials Lotteries, raffles, Domestic water & Computers, printers, tombolas Car sewerage Children’s photocopiers, etc. Most land seats Journals, Contract Cleaning transactions newspapers, maps, Crisps, chocolate, (Lettings, Leases, charts Installation of chocolate biscuits, soft Sales) energy saving Milk, tea, coffee drinks, fruit juice, ice Postal Services materials Most basic food cream provided by the items Educational Post Office Passenger equipment (purchase/ Vocational Training transport (10 or rental) more passengers) Exercise books Public Transport Outside the Scope Fixtures & Fittings of VAT Fuel/power to commercial buildings Furniture/equipment Charitable General consumables Donations General repairs Grants (structural equipment) Rates/Water Grounds Maintenance Rates Laundry Salaries and Medical Supplies (not Wages prescriptions) items purchased Pest Control from a business Photocopier leasing that is not VAT Postage & Packing registered (even if (unless provided by the item is listed Post Office) as liable to VAT). Printing & Stationery Invoices received Refuse Collection from LBH Sports Equipment Taxi Hire (if VAT registered) Window Cleaning
Appendix 11.1 - Typical Items of Expenditure and their VAT Liability Please note that items purchased from a business that is not VAT registered will not show VAT even if the item is listed as liable to VAT. Such purchases are outside the scope of VAT. Standard Rate (20%) VAT at 5% Zero-rated VAT Exempt Accountancy services Agency Staff Bottled water Cars and Vans Catering services CDs, CD ROMS, cassette tapes Cleaning materials Computers, printers, photocopiers, etc. Contract Cleaning Crisps, chocolate, chocolate biscuits, soft drinks, fruit juice, ice cream Educational equipment (purchase/ rental) Exercise books Fixtures & Fittings Fuel/power to commercial buildings Furniture/equipment General consumables General repairs (structural equipment) Grounds Maintenance Laundry Medical Supplies (not prescriptions) Pest Control Photocopier leasing Postage & Packing (unless provided by Post Office) Printing & Stationery Refuse Collection Sports Equipment Taxi Hire (if VAT registered) Window Cleaning Fuel/power to domestic and charity buildings for a qualifying purpose Women’s sanitary products Children’s Car seats Installation of energy saving materials Books - text books, library books, children’s picture books, music books, painting books Children’s clothing (including cycle helmets) Domestic water & sewerage Journals, newspapers, maps, charts Milk, tea, coffee Most basic food items Passenger transport (10 or more passengers) Public Transport Bank charges & monetary transactions Examination entry fees Examination Services Insurance by an Insurance Broker Lotteries, raffles, tombolas Most land transactions (Lettings, Leases, Sales) Postal Services provided by the Post Office Vocational Training Outside the Scope of VAT Charitable Donations Grants Rates/Water Rates Salaries and Wages items purchased from a business that is not VAT registered (even if the item is listed as liable to VAT). Invoices received from LBH
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