V.A.T. on mileage and subsistence. Which rate?

I'm quoting for a job that will involve mileage and subsistence.

Do I charge this at 23% or 13.5%?

Thanks.

D.

Short answer - you include at the same rate as the rest of your invoice.

Long answer - What you are charging for is providing your goods / services, and the costs you incur in doing that (even if being reimbursed to you by your customer) are part of your provision of that good / service, and therefore when you're passing that cost on it is at the same rate of VAT as the underlying supply you're making.

Many thanks!

D

Just for completeness, here's a link to the relevant Revenue information:
[broken link removed]