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Where Taxpayers and Advisers Meet

Network cover charge associated to a subscription vatable?

Joined:Wed Aug 23, 2023 3:12 pm
Network cover charge associated to a subscription vatable?

Postby Jackaisaacs » Wed Aug 23, 2023 3:17 pm

Hi, hope someone can help.

We charge a monthly subscription for access to software that can receive bookings from customers who use an app.
Each booking that is received has a network cover charge, which varies depending on where it comes from, either the app, or on the business's website as an embedded booking widget.

I know that the monthly subscription element is a supply and is vatable, however, with the network cover charge, essentially we don't supply anything directly for that element and it is purely a cost of acquisition essentially.
Are the network covers vatable?

Thanks in advance

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