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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 "Licence" 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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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> cma-l-bounces@mailman.commedia.org.uk <cma-l-bounces@mailman.commedia.org.uk> on behalf of Geoff Rogers <geoff@susyradio.com><br>
<b>Sent:</b> 03 January 2017 23:06:54<br>
<b>To:</b> CMA-L<br>
<b>Subject:</b> [cma-l] Licensing and VAT</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 'licence' to play the artistes' repertoire. </div>
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<div>However, we also pay Ofcom for a 'licence' 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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-- <br>
<div class="gmail_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> <<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<br>
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