Hope you keeping well.
We have new client that come in, and we want to determined what is the VAT rate use for this client. he is a sole trade, and he charges admission fee on shows, the show is a multiple supply included music and traditional dances.
Per Revenue Web, the Admission on Dances are at 23% standard rate, But Admission on shows, exhibitions, and culture facilities, etc are apply to reduced rate at 13.5%. 8(2) Promotion of, admission to, live theater and concert shows , other than dances.
I have just checked on Taxworld “package rule is a supply consisting of goods and/Services chargeable at different VAT rated for a single price is chargeable at the Highest rate applicable to any of the items in the package.”
But when checked the Section 47 of the VAT Consolidation Act 2010 provides for how tax is to be applied in the case of multiple supply for VAT rating purposes “In the case of a multiple supply, each constituent element of the transaction is treated as an individual supply for VAT rating purposes”
I am bit confused about above in relation to use the correct VAT rates, please kindly advise, which way we should count the VAT rate on the multiple supply.
Many thanks in advance.