VATSC80600 - Single and multiple supplies: Terminology
Terminology
‘Single’ and ‘multiple’ are used in their everyday meaning i.e. ‘one’ and ‘more than one’. You may also come across the following terms:
Combined supplies |
a multiple supply (which is either all goods or all services) where all the components are liable to the same rate of tax |
Composite supplies |
a single supply with more than one component |
Compound supplies |
a transaction which consists of different components and where these components are supplies in their own right i.e. a multiple supply |
Incidental elements |
these are elements of a supply that naturally accompany a main supply, but generally are not a significant part of it. This is further explained in VATSC82800. |
Integral elements |
these are components of a supply that are essential or necessary to the supply as a whole. This is explained further in VATSC82800. |
Mixed supply |
a single composite supply where the different components either have mixed liabilities or are a mixture of both goods and services |
If you have a query on this subject you should always look at the underlying features of the supply, however it is described, and not rely simply on the description given since terms may be used incorrectly.
