Is vending machine income vatable

Is vending machine income vatable

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We have purchased a vending machine from which our employees/visitors can purchase hot drinks.

Should we be paying VAT on the income we receive from it?

Thanks in advance

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Euan's picture
By Euan MacLennan
22nd Apr 2015 11:41

VATable supplies

All supplies are potentially VATable - the question is whether they are standard-rated or zero-rated supplies.

The fact that the supply is made by a vending machine is irrelevant.  If the supply is of hot drinks for consumption on the premises, the supply is standard-rated at 20%.

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RLI
By lionofludesch
22nd Apr 2015 11:58

Owned ?

I assume you're the sole owner here.  In which case, I agree with Euan.

Sometimes the machines are owned operated by a third party and the site owner receives a commission.  If that's so, you'd need to look at the agreement to see who takes responsibility for the VAT.

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