VAT on sales to staff

Hi, if you agree to sell some second hand equipment (old obsolete stock) to a warehouse employee, do you need to charge VAT on the sale? The total value is only approx £200.

 

Hi. If you are selling items from the business then VAT would need to be charged. If they are second hand goods then you can look at the margin scheme to see if these goods are eligible under the scheme. Please see the guidance below: VAT margin schemes   . Thankl you.