VAT on Delivery of Zero-Rated suuply

Hi, I am trying to seek clarity on this issue of what is correct. We are an e-commerce site selling standard and zero-rated food items. (Mostly Zero Rated). Where delivery of these items is added to the sale at the end. If all the items they are purchasing are zero-rated can the additional delivery charge also be zero-rated? I have read this guidance https://www.gov.uk/guidance/vat-on-postage-delivery-and-direct-marketing-notice-70024 and I believe we fall under this category, If you deliver goods to your customer and make an additional charge An additional charge for delivery will follow the liability of the goods. The important test is whether delivery is included in the contract. You’re making a single supply of delivered goods if, under the contract, you must deliver the goods to a place specified by the customer. This might include the customer’s: own address friends or relatives own customers. The position is not affected by whether the charge for delivery is separately itemised or invoiced to the customer. In either case there is a single supply of delivered goods for which the VAT liability is based on the liability of those goods. Please advise?

Hi,

The guidance you have stated is correct. If you are supplying zero rated products and there is a contract in place to deliver these goods then the liability of the delivery charges will follow the liability of the goods.

Thank you.

Same question but slightly different circumstances- Transport of carcasses (zero rated) from abbatoir to butcher's shop as part of a private slaughter package for farmers? If the party delivering has been hired by the customer(farmer) to provide slaughter and delivery to the farmer's butcher or own premises. And by extension, transport of live animals to the abbatoir under instruction of the same farmer as part of the same service? Thanks :)

Secondarily, if the party selling the service of slaughter and delivery to the farmer, subcontracts the slaughter aspect, personally undertakes the delivery aspect, but takes full payment for the whole service from the farmer, does the same apply? Thanks :)

Hi, 
I’m sorry but we only appear to have part of your question here. Please can you resubmit the full query so we can look into this further for you.
Thank you.

Same question but slightly different circumstances- Transport of carcasses (zero rated) from abbatoir to butcher's shop as part of a private slaughter package for farmers? If the party delivering has been hired by the customer(farmer) to provide slaughter and delivery to the farmer's butcher or own premises. And by extension, transport of live animals to the abbatoir under instruction of the same farmer as part of the same service? Thanks :)
Secondarily, if the party selling the service of slaughter and delivery to the farmer, subcontracts the slaughter aspect, personally undertakes the delivery aspect, but takes full payment for the whole service from the farmer, does the same apply? Thanks :) 

Hi,
The supplies of abbatoir/slaughtering/carriage services for VAT purposes are treated as below:
Abattoirs
Thank you.

There does seem to be some conflicting advice on this. We are a small publisher supplying books through an online platform and sometimes direct to bookshops. On the basis on what I read here and in the HMRC notice, we are not required to charge VAT on books we send out? So if that is the case, that begs the question as to why we are charged VAT on carriage by our printer and warehouse? What is the basis of this charge?

Hi,
You would need to speak with the supplier of the carriage and warehouse. If the company used is delivering and storing the books, then they are supplying a seperate supply of services to you. As for your supply of books and delivery please see the guidance below:
Zero rating books and printed matter (VAT Notice 701/10)
Postage, delivery and direct marketing (VAT Notice 700/24)
Thank you.