The Irish Standard VAT rate went up to 21.5% on 1st December 2008

--stuart

On Tue, Feb 10, 2009 at 10:11 AM, Chris Staples <[email protected]> wrote:
> I think this is to do with Apple operating out of the Republic of Ireland
> although I thought their VAT rate was 21% and not 21.5. You pay the
> prevailing VAT rate at the country of origin.
> Chris
> On 10 Feb 2009, at 10:05, [email protected] wrote:
>
> Hi all,
>
> I received and email this morning confirming renewal of my MobileMe
> subscription and I noticed something odd:
>
>
> Item Product   Product                        Total   Total
> Unit      Extended
>      Number    Description                    Ordered Shipped
> Amount    Amount
> _________________________________________________________________________________
>
> 001 D4599Z/A   MOBILEME INDIVIDUAL-INT            1     1
> 48.56        48.56
> ________________________________________________________________________________
>
> Subtotal                 48.56
>
> VAT 21.50%               10.44
>
> Shipping Charges          0.00
>
> TOTAL  GBP               59.00
>                                     DO NOT PAY
>
>
>
> I've looked on the Customs and Excise web site and it says that we
> have three VAT rates in the UK:
>
> 17.5% (ahem, 15% I think!)
> 5%
> 0%
>
> Are there any accountants amongst us who can explain how it's either
> possible or legal for Apple to charge 21.5%?
>
> Thanks,
>
> Stephen
>
>
> "Only connect! That was the whole of her sermon. Only connect the
> prose and the passion, and both will be exalted, and human love will
> be seen at its height. Live in fragments no longer. Only connect, and
> the beast and the monk, robbed of the isolation that is life to
> either, will die." - E. M. Forster, Howard's End
>
>
>
>
>
> Many thanks
> Chris
>
> --
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>
> Chris Staples:
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> Scottish Office: 01294 821881
>
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