Packaged exempt and non-exempt supplies

Packaged exempt and non-exempt supplies

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Hello everyone.

I have a client that provides personal trainer services and wants to offer packages including both training and physiotherapy for a single price. It seems to me they need to break this price down into physio (exempt) and personal training (standard rated) for VAT purposes. Just wanted to check I'm not missing something which means it should either all be exempt or all be standard-rated? Thanks!

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By Steve Kesby
09th May 2014 12:49

Why's the physiotherapy exempt?

Are they registered under the Health Professions Order 2001?

Is the personal training incidental to and for the better enjoyment of the physiotherapy, or vice versa?

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By whatdoyoumeanwashe
09th May 2014 13:51

Yes, it is a registered physio. Not sure I understand what you mean in the second question. I will ask the client for more detail but as I see it, the training and the physio would complement each other in achieving the customer/patient's speedy recovery from whatever it is that's wrong with them. 

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chips_at_mattersey
By Les Howard
09th May 2014 14:00

Physio & Trainer service

Steve's second question is important. Where, wording it slightly differently, one element of the service is seen to predominate, then a single VAT liability will apply.

It may be that you should appoint someone to consider the whole arrangement in detail, including any written contract, and practical arrangements, to determine the best way forward.

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