Revenue Precedents

Co-op. undertaking a milk recording service on behalf of the State.

Where a Co-op undertakes a milk recording service and the data is supplied to a State body for analysis Revenue agreed that two-thirds of the fee was in respect of non-taxable supplies on behalf of the State and the balance as being in respect of taxable supplies by the Co-op. i.e. of milk testing and data processing services. A/434