VAT on DELIVERY CHARGES
|VAT is applicable to
delivery services. VAT registered businesses are are obliged by law to
charge the current rate of VAT on any delivery service.
services provided by the Royal Mail Group Limited under its remit as the
universal postal service provider in the UK are exempt from VAT if they
are subject to price and regulatory control.
This exemption does not extend
to similar services provided by other suppliers, even where they
might be seen as being in direct competition with Royal Mail Group
Limited, as Royal Mail Group Limited is the only universal service
provider in the UK.
Any delivery charge including the cost of stamps from the Post Office are VAT rated on the whole amount including the cost of those stamps.
Please refer to HMRC for further information by starting here https://www.gov.uk/government/publications/vat-notice-70024-postage-and-delivery-charges/vat-notice-70024-postage-delivery-charges-and-direct-marketing