VAT Policy for Moorlands Garden Furniture Ltd
1. Introduction
This Value Added Tax (VAT) Policy outlines the procedure followed by Moorlands Garden Furniture Ltd for the collection, disclosure, and remittance of VAT in compliance with the regulations of the United Kingdom (UK). As a UK-based company, Moorlands Garden Furniture Ltd is committed to adhering to all applicable tax laws and requirements established by HM Revenue & Customs (HMRC).

2. Scope
This policy applies to all sales and services offered by Moorlands Garden Furniture Ltd, including products sold via our online store and physical retail channels.

3. VAT Registration
Moorlands Garden Furniture Ltd is registered for VAT in the UK and will submit its VAT returns to HMRC on a regular basis. Our VAT Registration Number is: [GB374285916].

According to UK tax laws, Moorlands Garden Furniture Ltd is required to collect VAT if its annual turnover exceeds the threshold of £85,000. If our turnover remains below this threshold, we reserve the right to maintain voluntary VAT registration.

4. VAT Rates
We apply the following VAT rates to our products and services:

Standard Rate: 20% (applies to most goods and services)
Reduced Rate: 5% (applies to certain products, such as some renovation services)
Zero Rate: 0% (applies to specific goods and services, such as food or books)
5. VAT Disclosure on Invoices
All invoices issued by Moorlands Garden Furniture Ltd must clearly state VAT. The following information must be included on each invoice:

The full name and address of Moorlands Garden Furniture Ltd.
Our VAT Registration Number.
The name and address of the customer.
A detailed description of the goods or services provided.
The net amount for the goods/services (excluding VAT).
The applicable VAT rate.
The VAT amount (in GBP).
The total amount (including VAT).
Example:

Product A (Net Amount): £100
VAT (20%): £20
Total Amount: £120
6. VAT on International Sales
For sales outside the UK, the following special provisions apply:

Sales within the EU: Since January 1, 2021, shipments from the UK to the EU are treated as international sales. Therefore, VAT at the UK rate of 20% is charged on sales to the EU, unless the customer provides a valid VAT number.
Sales to Non-EU Countries: For sales to countries outside the EU, no UK VAT is charged; however, import taxes or customs duties may apply in the destination country, which are to be borne by the customer.
7. VAT Remittance
Moorlands Garden Furniture Ltd is committed to remitting the VAT collected from customers to HMRC in a timely manner. VAT returns will be submitted within the prescribed timeframes, and payments will be made in compliance with the regulations.

VAT returns will be filed on a quarterly basis, and all payments will be made to HMRC by the required deadlines.

8. Refunds and Returns
In the event of a product return or exchange, VAT will be adjusted based on the refund amount. The company ensures that the customer either receives a refund of the VAT amount or a credit note, if applicable.

9. Training and Responsibility
All employees responsible for processing invoices, collecting VAT, or handling tax returns will receive regular training to ensure that VAT regulations are properly applied.

It is the responsibility of Moorlands Garden Furniture Ltd’s finance department to ensure that all VAT obligations are met, and VAT is correctly calculated and remitted.

10. VAT Policy Changes
Any changes in VAT regulations or applicable tax laws will be reviewed regularly. Moorlands Garden Furniture Ltd is committed to adapting this policy promptly to reflect any changes in VAT regulations or other relevant legal modifications.

This policy was last updated on 21.03.2025.

Company Information

Store Name: Moorlands Garden Furniture

Company Name: Moorlands Garden Furniture Ltd

Company number: 12031061

Address: 1 Tape Street, Cheadle, Stoke-On-Trent, Staffordshire, England, ST10 1BB

VAT ID: GB374285916

Email: contact@moorlandsgardenfurniture.uk

Phone: +44 1538 711880

Business Hours: Monday to Saturday: 9:00 AM – 5:00 PM