From: Penny Allen [penny_at_meltdownec_dot_org_dot_uk]
Sent: 23 August 2006 11:18
Subject: SEFAN:2006-08-23:01. Fwd from FAE : Booking fees - VAT
Those organisations to which this might apply have probably seen this already from FEA/AFO direct (?)
 but just in case ....  luv 1d x

Begin forwarded message:

From: "Peter Hart" <peter_at_folkarts-england_dot_org>
Date: 23 August 2006 09:58:13 BDT
Subject: [folkartsengland] FW: Booking fees - VAT

Dear eGroup,

Below is a message we received from Hannah Dobson at

For a number of years, HM Revenue & Customs (HMRC) have argued that
booking fees charged when purchasing tickets for events are subject to
VAT.  A case has now gone through the Courts that has confirmed such
booking fees are exempt from VAT.  Where such fees have previously been
charged, a claim may exist for overpaid VAT.  If a historic claim does
not exist, going forward, such booking fees could be restructured to
ensure that they fall within this VAT exemption.

By way of background, the case in question was that of Bookit Ltd.
Bookit is Odeon Cinemas ticket  booking subsidiary.  When you book
cinema tickets, Bookit charges a fee for use of your credit/debit card
in booking those tickets.  The Courts have universally agreed that this
fee is exempt from VAT as "credit card handling". This has led to a
substantial repayment for Bookit, and other companies in a position
where they charge customers a fee for use of a credit/debit card when
booking or buying goods/services.

Should you wish to obtain further details about this ruling, and to see
whether it would apply to you, please telephone Hannah Dobson at
PricewaterhouseCoopers, London on 020 7213 8719, or Paul Lenarduzzi at
PricewaterhouseCoopers, London on 020 7213 1006.

Hannah Dobson
Tax & Legal Services
Direct Line: +44 207 213 8719
Direct Fax: + 44 207 213 3443
--------------------- End of message text --------------------

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