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--></style></head><body bgcolor=white lang=EN-GB link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:Calibri;mso-fareast-language:EN-US'>I concur with Alex – This is the answer we received a few years ago when we spotted the difference.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Calibri;mso-fareast-language:EN-US'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Calibri;mso-fareast-language:EN-US'>Seems strange at first, but then obvious that Ofcom is the exception - so it would be unfair to bash PRS/PPL… for once. <o:p></o:p></span></p><div><p class=MsoNormal><span lang=EN-US style='font-size:11.0pt;font-family:Calibri;color:black'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:11.0pt;font-family:Calibri;color:black'>Alan<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:Calibri;mso-fareast-language:EN-US'><o:p> </o:p></span></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-family:Calibri;color:black'>From: </span></b><span style='font-family:Calibri;color:black'><cma-l-bounces@mailman.commedia.org.uk> on behalf of "tlr@gairloch.co.uk" <tlr@gairloch.co.uk><br><b>Reply-To: </b>"cma-l@mailman.commedia.org.uk" <cma-l@mailman.commedia.org.uk><br><b>Date: </b>Wednesday, 4 January 2017 at 10:45<br><b>To: </b>"cma-l@commedia.org.uk" <cma-l@commedia.org.uk>, "geoff@susyradio.com" <geoff@susyradio.com>, "cma-l@mailman.commedia.org.uk" <cma-l@mailman.commedia.org.uk><br><b>Subject: </b>Re: [cma-l] Licensing and VAT<o:p></o:p></span></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><p>Geoff<o:p></o:p></p><p>Quick answer: because one is a 'stautory licence', the other is not.<o:p></o:p></p><p>The issuing of statutory licences by public bodies such as Ofcom is not regarded as a 'business activity', and therefore does not come within the scope of the VAT system at all. <o:p></o:p></p><p>The licences granted by PPL and PRS etc are contractually agreed by way of business, and so do come within the scope of VAT.<o:p></o:p></p><p>Alex<o:p></o:p></p><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><p class=MsoNormal style='margin-bottom:12.0pt'>On 03 January 2017 at 23:06 Geoff Rogers <geoff@susyradio.com> wrote:<o:p></o:p></p><div><p class=MsoNormal>This is a quick query prompted only by our recent invoice from PPL and PRS.<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>The above is subject to 20% VAT but is sold to us as a a 'licence' to play the artistes' repertoire. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>However, we also pay Ofcom for a 'licence' and these are not subject to VAT. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Can someone explain simply why VAT is payable on one form of licence and not the other.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Happy New Year to all.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Kind regards,<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Geoff<br clear=all><o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>-- <o:p></o:p></p><div><p class=MsoNormal style='margin-bottom:12.0pt'>Geoff Rogers<br>Programme Director<br>Susy Radio, Local Community Radio for Redhill and Reigate<br>On-air across Sussex and Surrey on 103.4FM NOW<br>Web: <a href="http://susyradio.com" target="_blank">susyradio.com</a> <<a href="http://www.susyradio.com" target="_blank">http://www.susyradio.com</a>><br><br>Susy Radio Ltd. A company registered in England and Wales.<br>Registered Office: 54 Nutfield Road, Merstham, Redhill, Surrey, RH1 3EP.<br>Registered Number: 06748586<o:p></o:p></p></div></div></div><p class=MsoNormal>_______________________________________________<br><br>Reply - cma-l@commedia.org.uk<br><br>The cma-l mailing list is a members' service provided by the Community Media Association - http://www.commedia.org.uk<br>Twitter: http://twitter.com/community_media<br>http://www.facebook.com/CommunityMediaAssociation<br>Canstream Internet Radio & Video: http://www.canstream.co.uk/<br>_______________________________________________<br><br>Mailing list guidelines: http://www.commedia.org.uk/about/cma-email-lists/email-list-guidelines/<br>_______________________________________________<br><br>To unsubscribe or manage your CMA-L mailing list subscription please visit:<br>http://mailman.commedia.org.uk/mailman/listinfo/cma-l<o:p></o:p></p></blockquote><p class=MsoNormal>_______________________________________________ Reply - cma-l@commedia.org.uk The cma-l mailing list is a members' service provided by the Community Media Association - http://www.commedia.org.uk Twitter: http://twitter.com/community_media http://www.facebook.com/CommunityMediaAssociation Canstream Internet Radio & Video: http://www.canstream.co.uk/ _______________________________________________ Mailing list guidelines: http://www.commedia.org.uk/about/cma-email-lists/email-list-guidelines/ _______________________________________________ To unsubscribe or manage your CMA-L mailing list subscription please visit: http://mailman.commedia.org.uk/mailman/listinfo/cma-l<o:p></o:p></p></div></body></html>