Sustainably Run Restaurants
Carbon Free Dining
Is the £1.23 contribution a taxable income to our Partners as it is taken from the POS system?
The amount is later paid to Sustainably Run, which is a VAT registered organisation; the tax impact will remain neutral.
The contribution received by the restaurant from their customer is a “collection of cash”. Therefore this is outside the scope of VAT.
The amount is later paid to Sustainably Run, which is a VAT registered organisation. However, there should be no VAT reclaim as this is not for supplies utilised for the business. The tax impact will remain neutral.