Separately itemized debt and credit card handling charges are exempt from VAT
This appeal concerned the liability of payments described as a ‘booking fee’ and whether they were a standard rated ticket booking services or an exempt debit/credit card handling fee.
When the appellant took a booking on behalf of the Promoter, it had to handle the payment made by the purchaser of the ticket. To that end, the appellant had entered into financial services contracts to enable it to operate payment systems using debit and credit cards, thus enabling the purchaser of the ticket to make payment. When a purchaser of tickets paid by means of such a card, the appellant operated the payment system, the payment was then made, and they made a charge to the purchaser.
The appellant charged the Customer two fees, which were in addition to the face price of the ticket. There was also a
