# Eircom billing VAT @ 23%



## jpd (5 Jan 2012)

I received my Eircom bill dated 31/12/2011 and they had charged VAT at 23% instead of 21%

I rang and complained and will be issued with a credit note for the difference - only a few euro but all the same.

Although most of the bill is for service from 1/01/12 to 29/02/12, the VAT legislation is quite clear on this - the VAT rate to be applied is the rate applicable on the billing date not the supply of service date.

Here's a link to relevant chapter (18.6)  of VAT notes from revenue site http://www.revenue.ie/en/tax/vat/guide/vat-guide-ch18.pdf 



> 18.6 Utilities
> In the case of continuous supplies of utilities (i.e. gas, electricity, telecommunications) to non-business
> and other unregistered customers the rate applicable is the rate in force at the time the bill issues to
> the consumer,provided that the company issues a bill at least every three months. If the company does
> ...


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## PaddyBloggit (7 Jan 2012)

jpd .... you're famous!



_"One Eircom customer reported on the website www.askaboutmoney.com about being charged VAT at the new higher rate of 23pc instead of the old one of 21pc, for a bill issued on December 31."_


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## jpd (7 Jan 2012)

Is this my 15 mins?


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