-Plumber - VAT on recharge of expenses/Congestion charge | AccountingWEB

-Plumber - VAT on recharge of expenses/Congestion charge

A plumber has had invoices printed which break down his charges to the following headings :

- Labour
- Materials
- Parking
- Congestion charge

He is then charging VAT on the subtotal of all of the above. The materials have an element of profit in them but the parking and congestion charge are recharged at "cost".

Would it be more appropriate to treat the parking/congestion charge as "disbursements" with no VAT charged on them?


There are 12 comments. Login or register to view them.

I agree that it is not a disbursement

Anonymous |

Never mind logic

RebeccaBenneyworth |
RebeccaBenneyworth's picture

There is no

Anonymous |

Don't shoot the messenger!

jamesashburton |

one client = disbursement?

Anonymous |


skylarking |

Not a disbursement

Anonymous |

It seems to depend on the VAT Officer

jamesashburton |

Best not to.....

aliduff |

There may be occassions

jamesashburton |

Agree with John

Anonymous |

Not disbursements

AnonymousUser |