VAT Rates

the_gasman_2

Hi

Sorry if this has been posted in the wrong place.

I am trying to find a thorough list of VAT rates for goods and services. In particular I need to know if VAT is chargeable on Children's Parties and use of play equipment for Pre-school children. The services are to be supplied within a children's play cafe environment.

If anyone can point me in the right direction I would appreciate it, I have searched the HMRC site and haven't been able to find an answer to my question.

Thank you :beer:

kingfisherblue

You could try ringing HMRC - I have always found them helpful in the past. I think VAT is usually charged on children's parties, though, at least if the food supplied is hot.

You could also contact the Pre-School Learning Alliance
http://www.pre-school.org.uk/

jellytastic

Hi, I used to be a professional kids entertainer and was vat registered - rate of 17.5%, however I opted for the 'flat rate scheme' which meant I only had to pay to vat man 11% of my takings - however I could not claim any vat back on my purchases. One of the benefits was less admin for me.
I would imagine that with a play centre your vatable purchases will be high so it would be more advantageous for you not to be on the flat rate scheme.

I would suggest googling flat rate scheme or ask VAT to send you some literature, the flat rate scheme varies for different businesses.

Hope this helps x

JasonLVC

the_gasman wrote: »

Hi

Sorry if this has been posted in the wrong place.

I am trying to find a thorough list of VAT rates for goods and services. In particular I need to know if VAT is chargeable on Children's Parties and use of play equipment for Pre-school children. The services are to be supplied within a children's play cafe environment.

If anyone can point me in the right direction I would appreciate it, I have searched the HMRC site and haven't been able to find an answer to my question.

Thank you :beer:

You'll not find a definitive list anywhere. The general rule is that everything is standard rated (17.5%), unless it relates to an exception and the exceptions are zero rating or reduced rating and again, there is not a definitive list of those either as such. But here's a good as list as any :-

http://www.hmrc.gov.uk/VAT/forms-rates/rates/goods-services.htm

As for your particular question, it is a tricky one as the supply of education is always exempt (no VAT charged), but VAT is always about what you are buying.

If you are hiring a room alone then that will either be exempt or standard rated (depends upon the owner adn whether they have opted to tax the property, maybe a charitable business and so not VAT registered, etc).

If you are hiring in jugglers/clowns then their supplies are standard rated, but only if they have registered for VAT, if not, no VAT will be applied.

If you bring your own food that will not be subject to VAT but if you buy in catering then it will have VAT on at the standard rate, whether you have hot or cold food).

The above examples are known as single supplies. Where you hire a room with play equipment, catering and a face painter say, then this is liklely to be seen as a single supply of a "party event" and will be standard rated.

So without much more detail, I suspect the answer is standard rated (17.5%) as a play area in a cafe is not educational.

Kimitatsu

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