Supply: Local Authority producing various leisure facilities standard and exempt, card sold to entitle purchaser to unlimited access without further payment to all facilities at the purchasers choice – output tax due at standard rate on price of card or on a calculated proportion of the price – no means of ascertaining what proportion of any card sold to a purchaser was for specific exempt supplies. Appeal refused – VATA 1994 Sch 9, Group 6.
Citations:
[2006] UKVAT V19542
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.241859