Eircom billing VAT @ 23%

[jpd]

I received my Eircom bill dated 31/12/2011 and they had charged VAT at 23% instead of 21%

I rang and complained and will be issued with a credit note for the difference - only a few euro but all the same.

Although most of the bill is for service from 1/01/12 to 29/02/12, the VAT legislation is quite clear on this - the VAT rate to be applied is the rate applicable on the billing date not the supply of service date.

Here's a link to relevant chapter (18.6) of VAT notes from revenue site http://www.revenue.ie/en/tax/vat/guide/vat-guide-ch18.pdf

18.6 Utilities
In the case of continuous supplies of utilities (i.e. gas, electricity, telecommunications) to non-business
and other unregistered customers the rate applicable is the rate in force at the time the bill issues to
the consumer,provided that the company issues a bill at least every three months. If the company does
not issue a bill at least every three months then the rate is that applicable at the time of supply. In the
case of VAT-registered customers the appropriate rate of VAT is the rate applicable when the bill issues.

 

[PaddyBloggit]

jpd .... you're famous!



"One Eircom customer reported on the website www.askaboutmoney.com about being charged VAT at the new higher rate of 23pc instead of the old one of 21pc, for a bill issued on December 31."

 

[jpd]

Is this my 15 mins?