FTTTx VALUE ADDED TAX – supplies of holiday accommodation and power by the operator of a holiday camp to customers taking short term holidays in static caravans or chalets – different considerations charged for the accommodation and the power – the charge for the power did not relate to the power consumed by the customer concerned – whether there was a single supply of serviced holiday accommodation taxable at the standard rate or separate supplies of accommodation and power, the supply of power being taxable at the reduced rate – Section 29A and Group 1, Schedule 7A, VATA considered – held on the basis of European Commission v France (Case C-94/09) that the UK was entitled to legislate to provide for the reduced rate to apply to supplies of domestic fuel or power even in a case where such supplies formed merely an element in a large single complex supply which was not a supply of domestic fuel or power, provided the supply of domestic fuel or power was a concrete and specific aspect of the larger supply and such treatment did not infringe the principle of fiscal neutrality or distort competition – held further that section 29A and Group 1, Schedule 7A, VATA made such provision and that the supplies of power in the instant case were accordingly taxable at the reduced rate – held further that if that was wrong there was a single supply on the application of the Card Protection Plan jurisprudence (Case C-349/96)which was taxable at the standard rate – appeal allowed
[2013] UKFTT 116 (TC)
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.472289