Readers’ forum: Can kitchen supplier’s fee be separated to save VAT?

I have a client that has just started a new business supplying and fitting kitchens. She is VAT registered.

She has asked about disbursing the costs of electricians and plumbers used on the jobs to the final customers as neither of them are VAT registered.

The thought process is that the customer can engage these traders directly and not have to suffer the VAT but it feels a bit messy.

I wondered if it would be acceptable to HMRC if the customer makes three separate payments but my client wants the customer to only make one payment to her because it might look a bit unprofessional to have three payments made for each job. She would then pay the subcontractors as a disbursement. But would separate payments make it a single supply by my clients for VAT purposes?

My thinking is that VAT should be charged on the...