[cma-l] Licensing and VAT

[Martin Steers]

Hi Geoff,

I would imagine it might be a head scratcher...

I am no legal or accounting (vat) expert so forgive me for getting terms or
names incorrect.

I suspect with Ofcom because its a statutory it doesnt incur vat..

However with PPL and PRS, for lack of a better word its a private or
commercial license so I suspect HMRC / "Vat man" has decided that it should
incur vat.

If in doubt thats what VAT accountants get paid lots of money to answer..


Martin

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On 3 January 2017 at 23:06, Geoff Rogers <geoff at susyradio.com> wrote:

> This is a quick query prompted only by our recent invoice from PPL and PRS.
>
> The above is subject to 20% VAT but is sold to us as a a 'licence' to play
> the artistes' repertoire.
>
> However, we also pay Ofcom for a 'licence' and these are not subject to
> VAT.
>
> Can someone explain simply why VAT is payable on one form of licence and
> not the other.
>
> Happy New Year to all.
>
> Kind regards,
>
> Geoff
>
> --
> Geoff Rogers
> Programme Director
> Susy Radio, Local Community Radio for Redhill and Reigate
> On-air across Sussex and Surrey on 103.4FM NOW
> Web: susyradio.com <http://www.susyradio.com>
>
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