Thank you for your reply.
Provided your mix of vatable and non vatable remains the same ie £14 out of £20 is taxable supply inclusive of VAT then the percentage would come to
Sales value ex VAT (11.67+6.00) = 17.67
VAT = 2.33
Invoice value (17.67+2.33) = £20.00
Average VAT rate on ex VAT value (2.33/17.67) = 13.19%
Average VAT rate on inclusive of VAT value (2.33/20.00) = 11.65%
I have assumed that the novelty gift package priced at £20.00 is inclusive of VAT where applicable.
I don't understand where you get VAT rate of 14%.
If you were to apply the rate as I have calculated you should not have any problems when submitting your VAT returns online.
If you need more information please let me know before you rate my service.
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