VATSC06160 - Consideration: Payments that are not consideration: Disbursements
»Ê¹ÚÌåÓýappse are payments made by a third party to a supplier on behalf of the recipient of the supplies. When the third party recharges the amount to the recipient of the supplies, they are simply recovering their costs and so the payment is not consideration for a supply made by the third party. »Ê¹ÚÌåÓýapprefore it is outside the scope of VAT provided all the conditions in are met. Further information can also be found in V1-5 Taxable Person.