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VAT Information Sheet 8/99, 22 June 1999

This Information Sheet consolidates guidance on how to apportion the charges that you make for supplies of spectacles and dispensing previously contained in VAT Information Sheets 3/97, 10/98 and the amendment to Information Sheet 10/98. Those Information Sheets and the amendment are cancelled with effect from the date of issue of this Information Sheet. It also includes some of the guidance on apportionment contained in Business Briefs 2/99 and 4/99 (BB/2/99, BB/4B/99; Division V16.3). These Business Briefs are not cancelled.

1 Background

Since the ruling of the High Court in the case of Leightons/Eye Tech in 1995 [C & E Comrs v Leightons Ltd; C & E Comrs v Eye-Tech Opticians (No 1) and Eye-Tech Opticians (No 2) [1995] STC 458, see Part V10], it has been accepted by Customs and Excise that the supply of spectacles by an optician is a mixture of VAT-exempt dispensing services and standard-rated frames and lenses. When that ruling was made, Customs