Following the cases of NEC and Way Ahead, the VAT position of card handling fees has been considered again in the context of Bookit, a member of the Odeon cinema group. Bookit differs from the other cases, as it is a member of the same corporate group as the company for which it acts as agent when selling cinema tickets. Bookit itself charges customers a card handling fee for the services it provides as principal. The tribunal has decided that these arrangements are not abusive, nor should they be treated as standard rated debt collection services. The question of whether card handling services qualify for the exemption for transactions concerning payments is being referred to the CJEU for clarification.
