BB/17B/06 Disposable barbecues

BB/17B/06 Disposable barbecues

Business Brief 17/06. 19 October 2006

HM Revenue & Customs (HMRC) have been asked to clarify the VAT treatment of the sale of disposable barbecues. Some retailers have been treating such sales as reduced rate or mixed rate supplies (part standard-rated; part reduced-rated). The correct VAT treatment is that the sale of disposable barbecues is a single standard-rated supply, subject to VAT at 17.5 per cent.

Any errors made on previous VAT returns in respect of such supplies must be corrected in accordance with the conditions set out below, by using one of the following methods (full details are

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