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VAT Rates on Hampers

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  • 04-12-2012 10:24pm
    #1
    YellowSheep
    Registered Users Posts: 384 ✭✭


    Hi Everybody

    If a hamper contains items in the ratio 1:1 on vat rate 13.5% and 23%. What rate should be charged. All the items are food items.

    Thanks for your advise.

    regards Oliver


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    #2
    smeharg
    Registered Users Posts: 300 ✭✭smeharg


    From the Revenue website:

    The sale of food hampers which contain goods which if sold separately would be taxable at the zero, reduced and standard per cent rate. Under the new rules each of the differently rated elements is taxed as an individual supply at the rate appropriate to it. The consideration must be apportioned so as to reflect the taxable amount applicable to each VAT rate.

    You'll find it here (paragraph 9) http://www.revenue.ie/en/tax/vat/leaflets/mixed-supplies-goods-services.html


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    #3
    YellowSheep
    Registered Users Posts: 384 ✭✭YellowSheep


    smeharg wrote: »
    From the Revenue website:

    The sale of food hampers which contain goods which if sold separately would be taxable at the zero, reduced and standard per cent rate. Under the new rules each of the differently rated elements is taxed as an individual supply at the rate appropriate to it. The consideration must be apportioned so as to reflect the taxable amount applicable to each VAT rate.

    You'll find it here (paragraph 9) http://www.revenue.ie/en/tax/vat/leaflets/mixed-supplies-goods-services.html

    Thank you!


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