VAT exempt and vatable services packaged together

Hi all I have had a search and couldn't find anything related to my query. If my google fu is lackin and this has been answered please accept my apologies for poor netiqeutte! Currently my charity provides domestic support (VAT exempt) for disabled people who directly pay us and has revenues in excess of £100,000. We are considering broadening the scope of support we offer to include gardening, odd jobs, etc. We are aware that these are vatable services. We expect this to make up a pretty small proportion of the total service revenues (potentialyl adding £15k) A) If packaging this as one service 'Home Solutions' with an extensive menu of what can be done without having to charge the disabled people VAT (i.e. because the Vatable portion stays below threshold or does all become Vatable as is a mixed service) B) If we gave the disabled person the one 'Home Solution' would we be able to delineate, in our accounts, for the seperate strands (i.e. VAT exempt business and Vatable business) or is crossing the streams here problematic? C) Most of our sister organisations in other areas keep their domestic support (VAT exempt) which generate significant recurring revenues and handyman/gardening services (generating seasonal and sporadic income) seperate (any never getting near the threshold). Is this the cleanest way to avoid VAT considerations? Thanking you geniuses in advance!

Hi,
 

Whaere a transaction consists of more than one element then it can be problematic to decide whether the trasaction consists of one supply or multiple supplies. There is no simple, single answer as to whether a transaction comprises a single supply or several different supplies - the answer will always depend on the facts of each case. The decision will be a matter of judgement based on an objective assessment of all the facts and circumstances. There is no absolute dividing line between single and multiple supplies and there will always be borderline cases where the argument could go either way. Please see the guidance below: VAT Supply and Consideration  . Thank you .