[Wrexham Chauffeurs Ltd]

Can someone help me with this? Tolls and airport drop off/pickup are payments I make to a supplier on behalf of my customer – where I pass the cost on to my customer when I invoice them. If my invoice base to Manchester airport is £100+vat, and the drop off fee is £4.17+vat, what then should my invoice show?

[Steve Wright]

I believe you should charge £104.17 plus VAT. It is a quirk of VAT that you should invoice for anything you provide, even if it isn’t a Vatable item. So in my view, your invoice would be for £104.17 plus VAT, even if the toll did not include VAT.