In The Ice Rink Company Ltd and PI (Milton Keynes) Ltd  TC06117, the FTT agreed with the taxpayer that the supply of access to the ice rink and hire of skates were two separate supplies.
- Users of the ice rink could bring their own skates, or, for an additional fee, hire skates.
- Where skates were hired a single increased price was paid for access to the rink and hire of skates.
- HMRC argued that the hire of skates was ancillary to the access, and this was evidenced by the fact that a single price was paid.
- HMRC therefore took the view that it was a single standard rated supply and not a Multiple supply.
The FTT agreed with the taxpayer and looked to the fact that half of the skaters brought their own skates.
- It was not artificial to separate the package into two, they were separable because not all customers needed both.
- Neither supply is ancillary to the other.
The taxpayer's appeal was allowed. This meant that where the skates were hired by children, that proportion of the fee could be zero-rated.
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