<div dir="ltr">I would say that you&#39;re effectively paying a &#39;subscription&#39;, in effect, which gives you the &#39;right&#39; to broadcast copyright material in support the artists.<div class="gmail_extra"><br clear="all"><div><div class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><span><div dir="ltr"><div style="color:rgb(34,34,34);font-family:arial,sans-serif;font-style:normal;font-variant:normal;font-weight:normal;letter-spacing:normal;line-height:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;font-size:13px;background-color:rgb(255,255,255)"><div dir="ltr" style="font-size:12.8px"><div dir="ltr" style="font-size:12.8px"><span style="font-family:arial,helvetica,sans-serif;font-size:12.8px">Regards,<br></span><br></div><div dir="ltr" style="font-size:12.8px"><div style="font-size:12.8px"><span style="font-family:arial,helvetica,sans-serif;font-size:12.8px"><b>Catie Lake</b></span></div></div></div></div><div style="color:rgb(34,34,34);font-family:arial,sans-serif;font-style:normal;font-variant:normal;letter-spacing:normal;line-height:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;font-size:13px;background-color:rgb(255,255,255)"><div dir="ltr"><div style="font-family:arial;font-size:small"><div style="font-family:arial,sans-serif;font-size:13px"><br></div><div style="font-family:arial,sans-serif;font-size:13px">-- </div><div style="font-weight:normal;font-family:arial,sans-serif;font-size:13px"><img src="http://www.artisanbroadcast.uk/wp-content/uploads/2015/10/2-artisan-broadcast.png" width="448" height="44"><br clear="all"><div><div dir="ltr"><br><div><div style="font-family:arial;font-size:small">Sales &amp; Support: 0333 37 00 252 : <a href="http://www.artisanbroadcast.uk/" style="color:rgb(17,85,204)" target="_blank">http://www.artisanbroadcast.uk</a></div></div></div></div></div><div style="font-weight:normal"><br></div><div style="font-weight:normal"><span style="font-size:13px;font-family:Arial"><font color="#000000"><b>&#39;Artisan Broadcast&#39; is a brand name of Artisan Internet Limited</b></font></span></div><div style="font-weight:normal"><div style="font-family:arial,sans-serif;font-size:13px"><font face="arial, helvetica, sans-serif" style="font-size:12.8px"><br></font><font face="arial, helvetica, sans-serif" style="font-size:12.8px">Artisan Internet Ltd.  ::  Reg. No. 4577129  ::  VAT No. 750 3706 48<br></font><span style="font-size:12.8px;font-family:arial,helvetica,sans-serif">mail: 56 Kenilworth Court, Kenilworth Close, New Milton, BH25 6BN</span><br></div></div><div style="font-weight:normal;font-family:arial,sans-serif;font-size:13px"><span style="font-size:12.8px;font-family:arial,helvetica,sans-serif"><br></span></div><div style="font-weight:normal;font-family:arial,sans-serif;font-size:13px"><span style="font-size:12.8px;font-family:arial,helvetica,sans-serif"><br></span></div></div></div></div></div></span></div></div></div></div></div></div></div></div></div></div></div></div>
<br><div class="gmail_quote">On 4 January 2017 at 10:04, Ian Hickling <span dir="ltr">&lt;<a href="mailto:transplanfm@hotmail.com" target="_blank">transplanfm@hotmail.com</a>&gt;</span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">



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<p>The answer from my viewpoint Geoff is that the PRSfM and PPL payments are commercial service charges which is why they are subject to VAT at the current rate.<br>
The Royalties organisations are commercial businesses, they are not Licensing Authorities as is Ofcom.</p>
<p>They refer to their invoice/agreement as a &quot;Licence&quot; whereas it fact it is not.<br>
As has been pointed out recently here and e<span style="font-size:12pt">lsewhere, neither association has ever submitted an application to the Copyright Tribunal </span><span style="font-size:12pt">for a mandate under the Copyright Acts and is relying solely
 on its own assertion of its </span>entitlement<span style="font-size:12pt"> to collect revenue.<br>
You may choose to make a decision as to whet</span><span style="font-size:12pt">her you feel  they are acting transparently and within the Law.<br>
You will probably have guessed mine.</span></p>
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<p class="m_7046647260319742562ecxMsoNormal" style="line-height:22.72px"><font face="Calibri" size="3"><span style="line-height:22.72px"><span style="line-height:22.72px;color:rgb(34,34,34)">Ian Hickling</span></span><span style="color:rgb(34,34,34);line-height:17.9867px;line-height:17.9867px"></span></font></p>
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<span style="line-height:22.72px;color:rgb(34,34,34)"><font face="Calibri" size="3">Partner</font></span><span style="font-size:12pt;font-family:Calibri,sans-serif;line-height:22.72px"><br style="line-height:22.72px">
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<a href="http://www.transplanuk.com/" style="line-height:22.72px;font-weight:inherit;color:blue" id="m_7046647260319742562LPNoLP" target="_blank"><span style="line-height:22.72px;color:rgb(17,85,204);text-decoration:none"><img border="0" id="m_7046647260319742562ecx_x0000_i1025" style="line-height:22.72px;border:none" src="http://www.transplanuk.com/wp-content/uploads/2014/07/transplan_UK_weblogo_190x60.png"></span></a></span></p>
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<font size="2"><i style="line-height:22.72px"><span style="line-height:22.72px;font-family:Arial,sans-serif;color:rgb(34,34,34)">Office: <a href="tel:01635%20578435" value="+441635578435" target="_blank">016 3557 8435</a>  (07h to 22h GTS)</span></i><span style="font-family:Arial,sans-serif;color:rgb(34,34,34);line-height:17.9867px"></span></font></p>
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<font size="2"><i style="line-height:22.72px"><span style="line-height:22.72px;font-family:Arial,sans-serif;color:rgb(34,34,34)">Car: <a href="tel:07530%20980115" value="+447530980115" target="_blank">075 3098 0115</a> (only responds when driving)</span></i><span style="line-height:17.9867px;font-family:Arial,sans-serif;color:rgb(34,34,34)"></span></font></p>
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<i style="line-height:22.72px"><span style="line-height:22.72px;font-family:Arial,sans-serif;color:rgb(34,34,34)"><font size="2">6 Horn Street, Compton, NEWBURY, RG20 6QS</font></span></i></p>
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<div id="m_7046647260319742562divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> <a href="mailto:cma-l-bounces@mailman.commedia.org.uk" target="_blank">cma-l-bounces@mailman.<wbr>commedia.org.uk</a> &lt;<a href="mailto:cma-l-bounces@mailman.commedia.org.uk" target="_blank">cma-l-bounces@mailman.<wbr>commedia.org.uk</a>&gt; on behalf of Geoff Rogers &lt;<a href="mailto:geoff@susyradio.com" target="_blank">geoff@susyradio.com</a>&gt;<br>
<b>Sent:</b> 03 January 2017 23:06:54<span class=""><br>
<b>To:</b> CMA-L<br>
<b>Subject:</b> [cma-l] Licensing and VAT</span></font>
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<div dir="ltr">This is a quick query prompted only by our recent invoice from PPL and PRS.
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<div>The above is subject to 20% VAT but is sold to us as a a &#39;licence&#39; to play the artistes&#39; repertoire. </div>
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<div>However, we also pay Ofcom for a &#39;licence&#39; and these are not subject to VAT.  </div>
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<div>Can someone explain simply why VAT is payable on one form of licence and not the other.</div>
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<div>Happy New Year to all.</div>
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<div>Kind regards,</div>
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<div>Geoff<br clear="all">
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<div class="m_7046647260319742562gmail_signature" data-smartmail="gmail_signature">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> &lt;<a href="http://www.susyradio.com" target="_blank">http://www.susyradio.com</a>&gt;<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<br>
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