AITI Chartered Tax Adviser

What is a composite supply and multiple supplies?

A composite supply of goods is one which involves two or more supplies of goods or services, in conjunction with each other, with one of these being the principal supply, i.e., the predominant element of the supply. Each of the other elements is referred to as an ancillary supply. A composite supply is chargeable to VAT at the rate applicable to the principal element.In the case of multiple supplies, the consideration is apportioned.