Commentary

BB/21A/01 VAT liability of stabling and livery services

Part V16 Forms and other HMRC material

BB/21A/01 VAT liability of stabling and livery services

BB/21A/01 VAT liability of stabling and livery services

Business Brief, Issue 21. 21 December 2001

Tribunal decision

Our previous policy was that the supply of livery services in conjunction with the exempt supply of stabling was a single standard-rated supply. The Tribunal found that the stabling was the principal element of the supply and that the livery services were ancillary to it. There was therefore a single exempt supply.

Application of the decision

If you supply stabling and livery services together as a single supply then, subject to the following paragraphs, your supplies are exempt from VAT. VAT Information Sheet 2/01 gives more information

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