Milk Recording Services
15/09/1993
Query
Co-op. undertaking a milk recording service on behalf of the State.
Decision
Where a Co-op undertakes a milk recording service and the data is supplied to a State body for analysis Revenue agreed that two-thirds of the fee was in respect of non-taxable supplies on behalf of the State and the balance as being in respect of taxable supplies by the Co-op. i.e. of milk testing and data processing services.
Value Added Tax
Section 5, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/434