VRS8515 - Special Arrangements for certain professions and trades: Women's Royal Voluntary Service (WRVS) hospital units: Calculating output tax under the WRVS adaptation

Action	Total £
1. Work out the output tax for each tax period as follows.
- Add up the DGT for the tax period.	A
- Add up the ESP of standard-rated non-catering supplies (taken from the purchase records).	B
- Add up the ESP of zero-rated non-catering supplies (taken from the purchase records).	C
- Total A + B.	D
2. Work out how much of the DGT is for catering supplies
- Total A - total D	E
3. Work out the standard-rated catering sales (ie sales to people who are not patients) by applying the agreed percentage:
- Total E x Z%\n> > where Z is the percentage of catering supplies which are standard rated, ie solely to non-patients. This is to be estimated by the WRVS and agreed by you. Ensure that the percentage is reviewed at regular intervals.	F
4. Work out the total standard rated sales for the period:
- Total B + total F.	G
5. Work out how much VAT is due, multiply by 1/6 (the fraction for VAT @ 20%):
- Total G x 1/6 (VAT @ 20%)	H