Summary
This was an appeal against an assessment of VAT of £54,610 on the supply of the hire of a room, (‘the Tamarisk Room’) in which civil wedding ceremonies were carried out, by the appellant.
The appellant’s view was that the supply of the hire of this room licensed for civil wedding ceremonies was an exempt supply of land under Group 1, Schedule 9 of the VAT Act 1994.
HMRC’s view was that the supply was (i) part of a single taxable supply of a ‘Wedding Package’, comprising catering services, the hire of other rooms at the hotel and the hire of the room in which the wedding service is carried out, which is subject to VAT at the standard rate, or (ii), part of a composite supply of which the principal element is the supply of the wedding reception and therefore the whole supply is standard rated.
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