No vat invoice is required where total expenditure for each taxable supply is £25 or less (including vat) and relates to:

*telephone calls from public or private telephones;
*purchases through coin-operated machines;
*car park charges (on-street parking meters are not subject to vat); or
*a single or return standard rated toll charge paid at the tollbooth. But if a vat invoice is require, irrespective of the price of each individual toll, if
1) a book of toll tickets is purchased; or
2) a tolled road, bridge or crossing is used under an arrangement where either payment is made in advance (e.g. Where an electronic tag is used) or an invoice is raised in arrears (e.g. An account customer)


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