VAT question (supplies to the Seychelles)

We are J Block

One of my clients will be providing consulting services to a company in the Seychelles. I'm pretty sure the supply would be treated as an exempt supply but have not come across any concrete evidence of this online for which i can provide to the client. If there are any VAT guru's on here that could provide any further information on this topic i would very much appreciate it.

StigThundercock

If they’re supplying a Seychelles based client they can afford proper VAT advice and assistance. There is all the necessary guidance at hmrc.gov.uk

LenGlover

@Off_it is your man but he hasn't posted for a while.

Not that I've seen anyway.

We are J Block

LenGlover said:

@Off_it is your man but he hasn't posted for a while.

Not that I've seen anyway.

Cheers Len - have managed to get some further clarity now

Super_Eddie_Youds

I work for a consultancy and without knowing any further detail I certainly wouldn't be charging VAT on this. It's really unclear on the government information but my general rule is that if the PO comes from overseas then no VAT.

IdleHans

If it's a business customer then generally the place of supply is the customers location, i.e. Seychelles, thus no VAT chargeable.

Huskaris

As above, no VAT.

We are J Block

Had confirmation that the supplies of the service falls outside the scope for UK/EU VAT due to the location of supply and therefore no VAT chargeable. Cheers all.

SOTF

Yep, you're right no VAT is chargeable.

Off_it

Lol, who knew there were so many VAT experts on Charlton Life?! Anyone fancy a job?

However, the above answers are largely correct, BUT ultimately it depends on what type of "consulting services" we are talking about as sometimes the general rule is overridden. For example, services directly relating to property are normally subject to VAT according to where the property is located, not where the supplier or recipient belong.

VAT Notice 741a gives you the outline details - best Google it rather than trying to search for it on HMRCs website shocking search facility. Send me a message if you need anything more. No charge!

Off_it

Here's one for the experts then. Which of these is subject to standard rate VAT?

- a deep fried donner kebab pizza from Iceland
- a Ginsters cornish pasty from a motorway service station
- a bag of Doritos from your local corner shop
- a bottle of water from Tesco
- a box of Jaffa cakes from anywhere that sells them

And for a bonus point, what flavour of Nesquick doesn't have VAT on it and why?

I'll be back again in six months to mark the answers.

SOTF

Off_it said:

Here's one for the experts then. Which of these is subject to standard rate VAT?

- a deep fried donner kebab pizza from Iceland
- a Ginsters cornish pasty from a motorway service station
- a bag of Doritos from your local corner shop
- a bottle of water from Tesco
- a box of Jaffa cakes from anywhere that sells them

And for a bonus point, what flavour of Nesquick doesn't have VAT on it and why?

I'll be back again in six months to mark the answers.

My brother-in-law owns a small chain of coffee shops and he was telling me about all the different VAT rules for hot / cold food, biscuits, chocolates, cake etc.

I couldn’t even begin to start answering but can tell you that he doesn’t have to charge VAT for cold takeaway sandwiches but does for a hot takeaway jacket potatoe.

Stig

When the very last character ruins a post #1:

SurvivaloftheFittest said:

Off_it said:

Here's one for the experts then. Which of these is subject to standard rate VAT?

- a deep fried donner kebab pizza from Iceland
- a Ginsters cornish pasty from a motorway service station
- a bag of Doritos from your local corner shop
- a bottle of water from Tesco
- a box of Jaffa cakes from anywhere that sells them

And for a bonus point, what flavour of Nesquick doesn't have VAT on it and why?

I'll be back again in six months to mark the answers.

My brother-in-law owns a small chain of coffee shops and he was telling me about all the different VAT rules for hot / cold food, biscuits, chocolates, cake etc.

I couldn’t even begin to start answering but can tell you that he doesn’t have to charge VAT for cold takeaway sandwiches but does for a hot takeaway jacket potatoe.

harveys_gardener

Two and four although there was legal action to decide whether 5 was a cake or buscuit. Think Jaffa won.

Leroy Ambrose

I know the bonus one - chocolate. It's zero rated as it contains cocoa butter

I remember QI talking about jaffa cakes and VAT years ago, but don't remember the specifics (arguing about cake or biscuit, and that there was a court case going on at the time)