VAT advisers take a stand

VAT advice will be available 'from the horse's mouth' at Optrafair with the news that HM Customs & Excise is to take a stand at the show.

Organisers of the show stated that guidance on reclaiming VAT and the workings of the apportionment schemes for the amount to be paid on the supply and dispensing of spectacles, would be freely available.

Customs would be referring its advice to the 1995 High Court case of Leightons/Eye Tech, which accepts that the supply of spectacles by an optician is a mix of VAT-exempt dispensing services and VAT standard-rated frames and lenses.

'Opticians should always be aware of the VAT liability of their services and experts will be available to answer any questions,' said Roger Lovell, Customs' business liaison team manager.