“Do you offer finance options for fitting? We don't offer any finance options for fitting flooring as the installation is undertaken by independent fitters, so fitting charges are paid to them directly.”
“Do you fit flooring? We can absolutely help to arrange fitting for your new Tapi flooring. Professional independent fitters are able to fit a variety of flooring… anywhere in your home. Whether you want carpet on your stairs or laminate in your living room, they can do it all! Fitting is an additional service that’s paid directly to the fitter on the day of installation. Take a look at our fitting guide for more information [link to fitting guide], or please feel free to ask a member of Team Tapiin-store and they'll answer any questions you may have regarding our fitting service..” “Do you move furniture out of the room before fitting new flooring? Yes! If you need the fitters to move furniture out of your room(s) before fitting new flooring, that can be arranged! In general, it's best to get as much furniture out of the room as possible. If you've purchased the Delivery & Care Package, then the fitters will remove a reasonable amount of empty furniture from the room. If the furniture that needs to be removed is heavy or large and requires more than one person to lift it, please inform us when you're placing your order so we can make the fitters aware. In some circumstances, we may be able to offer a 'room clearance' service; if you require this, please ask in-store for more information on what this service entails. Please note, the fitters are unable to move electrical or plumbed in items.” “Will you uplift and remove my old flooring? Once you've placed an order with us, we can arrange for a professional independent fitter to take up your old flooring and remove it for you, too. There will be a charge for this Uplift and removal service payable to the fitter on the day of the fitting…” “What is the Delivery & Care package? We keep our prices low by being transparent and not building hidden costs into the overall price of your flooring. That’s why, if you would like us to arrange delivery and fitting for you, you will need to purchase our Delivery & Care Package for£39 . The Tapi Delivery & Care Package includes: - Preparing, packaging and delivering your new flooring. - Removing a reasonable amount of empty furniture (for larger items, please clarify in store so we can prepare the team) and replacing them afterwards. -A complimentary tidy-up to ensure you can enjoy your new flooring right away! - Removing any off-cuts leftover from the installation. The fitters will do this on the day of fitting: they'll return these back to the store and we'll dispose of them for you. If you want to keep these. please make the fitter aware. Choosing our Delivery & Care package qualifies you for the 10-year fitting guarantee, which covers your flooring for 10 years from the invoice date. “Do I have to purchase the Delivery and Care package? Not at all! We want to offer you the flexibility of choosing who installs your new flooring. We recommend letting us arrange fitting with a professional independent fitter, but if you plan to it the carpet yourself or make your own arrangements, there's no need to purchase the Delivery & Care package. If you decide not to go for our Delivery & Care package, then you'll need to arrange for collection of your flooring or pay a delivery fee (from£25 ).” “I'm not sure if my subfloor is suitable, can you help with that? Yes, we can. The professional independent fitters we use offer a huge choice of services to help prepare your bare flooring to ensure a perfect, worry-free finish…” “Do you offer additional fitting services? From uplifting and removing your old flooring, to preparing your new subfloor with screed or ply board, our fitting partners can carry out a range of additional services if required. If you arrange to have your home measured before ordering, we can highlight any additional services you may need and discuss the options available. Many of the independent fitters we use will trim doors, but not all of them do, so please mention this to us if you need this service. We can arrange to uplift and dispose of your old flooring before laying your new flooring; however, this is an additional service which is added onto the fitting charge. We always advise customers to uplift their own flooring as it can become quite a messy job if you’ve had your flooring down for a long time!” “Do you offer door trimming? Many of the independent fitters we use offer door trimming as an additional service if it's needed, although they are unable to perform this task on fire doors for safety reasons. If you’re worried your new carpet might not fit with your current doors, please let a member of staff in-store know so we can advise you accordingly.” “Where can I get a quote for fitting carpet, laminate, or vinyl flooring? A member of Team Tapi will provide you with a quote for fitting your new flooring when discussing your flooring purchase. We’re unable to provide a quote for fitting flooring not purchased from Tapi, and we don’t fit or supply artificial grass.” “How much does fitting cost? Fitting costs have a number of varying factors such as the type of flooring, the location in which it will be fitted, and the size of the flooring being fitted. Here are the fitting costs: Carpet -£5.50 sqm Vinyl -£6.75 sqm Laminate -£15 sqm Click LVT -£15 sqm Dryback LVT -£17.50 sqm Engineered Wood -£26 sqm (This also includes a small fee for arranging the fitting with independent fitters. Minimum fitting costs also apply and rates are slightly higher inside the M25) It's best to get in contact with us directly to discuss your fitting quote either by emailing us at info@tapi.co.uk or just popping into your local store! Our fitting information page has more details.” “I have a fitting confirmation but no time slot, what should I do? Don't worry! The fitters will contact you either the day before or on the morning of your fitting to confirm your time slot. If you have any questions about your upcoming fitting, please contact your local store.” (Emphasis in italics added.)
“market rate per m2 x m2 + additional services”. (4) The rates in the rate card for the fitting fee are determined/influenced by what fitters in general charge across all their jobs: “we go to our market, which is the 1000 fitters that we use. And then secondly, we will look at other retailers in the market who provide that product”
“The equivalent cost of fitting will be shown as discount from your total carpet order and has no cash alternative or value. You will have to pay the fitter directly the discounted amount upon satisfactory completion of the fitting as specified on the invoice.”, and (b) Tapi would take the value of that fitting based on the rate card off the price of the products that the customer purchases. The customer still has to pay the fitter the full price for the services that the fitter provides. (16) Once the job has been completed, the fitter asks the customer to complete a “satisfaction note”
“Fitters cannot change the rate of fitting on the day and should match exactly what the customer receives from Tapi on the invoice”, (b) he was then asked “...if there are instances where the fitters may charge a different amount other than the one Tapi quoted” and, if so, to provide examples, and (c) he responded: “They can add an extra charge on the day but nothing to do with Tapi. This is only if the customer requests extra labour on the day from the fitter.”
“If a fitter goes into a goes to a job and there’s a job that’s not quite as specified, it’s not quite as straightforward as what was expected, the fitter has the right to and does renegotiate the fee with the customer.”
“Yes, they are more expensive than Franks and others but if customers want the best fitting, they must pay the best price, the fitters work 5 days a week ...”
“They are involved in everything. Offer 7-10 days for delivery, fitter phones ahead to organise things, at the time of sale the manager will match a fitter depending on square meterage. Fitter is notified via a job sheet the day before…. the job sheet was not used prior to 8 months ago, was completed by the store manager matching the fitting to the sales the day before the fitting was due to take place. However now the fitter is decided at the point of sale ...”
“it’s a mutual relationship. I think it’s quite symbiotic. It has to be by its very nature… and I think HMRC’s own findings on the PAYE investigation found that fitters were free to choose when they work. But I think from a commercial…an operational perspective…there needs to be a symbiotic relationship where managers got a job in mind for a customer, but…a fitter is completely free to turn that down if they need - if they want to.” (7) It is recorded in the notes that (a) Mr James was asked: “If Tapi pick who takes the job, do they take into consideration how much they earn” and (b) he said: “It will depend on the fitter down” and that an older fitter gets smaller jobs, and a younger, more capable fitter gets higher square metred jobs. Mr Karir said that Tapi has to take into account the complexity of the job but he does not think ageism comes into it. It is around the complexity of a role and the relevant experience that a fitter has regarding their capability to be able to take on that job. He agreed that factors that come into play include the physical capabilities of the fitter and that Tapi does not ask the customer whether they prefer one person or another. (8) In the notes Mr James is recorded as stating that in a few stores in Yorkshire the manager buys tops for the fitters to wear on the job. Mr Karir said that his understanding is that fitters do not and are not allowed to wear Tapi uniform or any Tapi branding whatsoever. He thought it is Tapi’s expectation that once committed to doing a job, a fitter would fulfil their obligation and carry out that job. They have more fitters registered in the pool than match the volume of available work –to be able to allow for instances where fitters refuse a job. That does happen, such as when a fitter is given something more lucrative from a competitor. Tapi has to keep a big fitters pool to fill that gap. He accepted that if a fitter has accepted a job, the fitter would normally be expected to attend and do that job by Tapi, unless there is a good reason not to, like illness. He said if a fitter was constantly turning away from jobs that that he had accepted, Tapi would have to consider whether that fitter could stay in the pool, because operationally that creates a nightmare. (9) The notes record that when asked who the customer contacts to change the date and time of the fitting, Mr James said: “The store. The customer does not get any details for the fitters. Only the fitter has the details of the customer.”
“We could potentially double the prices and see how our turnover fall dramatically”. (2) He said that the rate card price that Tapi provide to customers gives them an “indication”
“So the contract is with us and the customer on the goods or any services that they purchase from us. The fitting charge element, which is detailed separately, is not binding until we match a fitter to that customer, based on skill set. They’re the terms and conditions for the goods and services that the customer has purchased and paid through us…They haven’t paid for the fitting service.” (4) He confirmed that a sales quote is provided to the customer either electronically or physically. He accepted that this is a quote and there is nothing stating it is an estimate, and that, provided that the job is as described, the quoted fee is the sum to be paid by the customer and this is not signed by or even seen by the fitter. He said that this is just a quotation at that stage. So no monies have changed hands at this point; “we’ve not entered into a contract with the customer”. (5) He said, in effect, that, (a) when the sales order confirmation is issued, the customer has committed to pay Tapi for the goods for the price paid and the fee stated for fitting is an estimate for the customer based on the size and the work to be undertaken, (b) Tapi have said to the customer it will act as agent for that, as it charges for that fitting arrangement service - to go and match the relevant skilled fitter to do the job, and (c) based on everything being equal, Tapi would expect the customer to pay the fitter, the stated fee. He did not accept that the fitting fee specified by Tapi is not an estimate and, at this point, the customer is committed to pay that fee provided the job is as described. He said that there is nothing binding in there; it is just an estimate: “It doesn’t state estimate there, but we make it very clear as we explain to the customer as part of the obligation we carry as their agent, to the fitter, to say that based on the assumptions of those sizes, based on the rate card, we’ve provided an estimated price for fulfilment… The customer to the fitter, to pay the fitter the [stated fee].”
“We haven’t matched the fitter at this point to the job. So once we do that and the fitter accepts it and accepts that price based on the available information they have” that is when he thinks there is a binding commitment. (6) He confirmed that when Tapi provides fitting services under the “invoiced fitting” arrangement it still charges a fitting arrangement fee as Tapi still has to match the right fitter to the job, based on skill set and availability. (7) He confirmed, in effect, that a pack is given to the fitter when he comes into the Tapi store or warehouse to pick up the flooring for fitting. He said that it is based on the software that Tapi’s home consultants use when they go into the customer’s home. He described Tapi as quite transparent and very open and honest with the fitters and the customers. He accepted that (a) the price shown in this pack is the price already explained by Tapi to the customer, (b) if the fitter is willing, the fitter can pick up the job for that price or not and, (c) if the fitter agrees to that price and, when he gets to the job, it is as expected, based on the rate card, Tapi would anticipate that the fitter would fulfil the job for that price. The price is based on the rate card, as taken from market analysis. He explained that fitters have the opportunity on big jobs to visit a customer’s home prior to fitting to inspect it in advance if they so wish. In that case also Tapi would provide this information to the fitter and: “If the fitter went to the customer’s home and said either yes, it matches what the requirement is, I can fit it for that price; if he turns around and says, actually, it’s going to be more on that because there’s other elements that need to be taken into account, that’s between the customer and the fitter.” (8) He accepted that there is no written contract between the customer and the fitter, but said that there is a verbal contract once Tapi have matched the fitter based on skill set and availability, and the fitter accepts the job based on seeing that the quoted job is available. It was put to him there is no such verbal contract because all the terms are already agreed as set out by Tapi and that the customer has no choice of fitter. He said: “We match the fitter based on skill set and availability for the work to be undertaken…” (9) It was put to him that the price paid by the customer is the price quoted by Tapi on the sales confirmation, assuming the job is as described. He said that the price that Tapi quote is based on the rate card and is an estimate and it is non-binding until the fitter accepts the job. He accepted that there is no further negotiation unless the job is not as described/it changes. He did not accept that there is a contract between the customer and Tapi for the provision of the fitting services (due to the terms referred to above). He said: “The price that we quote for the fitting based on the rate card is not binding until the fitter accepts…If the fitter accepts the job based on the rate card and what we’ve quoted for and there is no change, we don’t see any reason why the fitter would decline the job based on that.”
“10 year 'fitting satisfaction' guarantee on carpet Once you have chosen your gorgeous new carpet and organised all the accessories and underlay, it’s so important to make sure it’s fitted with love and care. If you have purchased your carpet, accessories and underlay from us, along with our Delivery & Care Package and let us arrange your fitter, then you will qualify for the 10 year fitting satisfaction guarantee. The '10 year fitting guarantee' only applies with the full purchase of the Delivery & Care Package, carpet, accessories and underlay is made with Tapi Carpets and Floors and when your fitting service is arranged through Tapi Carpets and Floors with one of our recommended fitters. In this instance you qualify for the '10 year fitting guarantee' and we will guarantee your satisfaction for 10 years from the date on your invoice. Please keep your receipt for proof of purchase. Carpet must stay in the original location and not be moved or tampered with and should be used only according to our recommendations. Administration Where Tapi has been asked to make the arrangements for your flooring to be fitted, we agree to act as your agent and for this service an administration fee per m2 is chargeable. The administration includes: introduction to a flooring fitting specialist and arranging the installation of your purchase under a separate contractual agreement between you and them. It also includes monitoring fitting standards, arranging a pre-cut service to aid an efficient and speedy 'at home installation', and on the rare occasion of a complaint being raised regarding the fitting, Tapi will manage the complaint between yourself and the fitting partner. We retain responsibility for the products and service Tapi supplies and will act as intermediary between you and the deliverer/ installer should any liability arise from delivery and installation where Tapi made the introduction to the fitter. The Tapi Delivery & Care Package We keep our prices low by being transparent and not building costs into the overall price of your carpet of flooring. The All Inclusive Delivery & Care package includes delivery, removing and replacing a reasonable amount of empty furniture, removing and disposing of all offcuts plus a complementary tidy up and vacuum. If you have also purchased new carpet, underlay and accessories with Tapi, you qualify for the 10 year fitting satisfaction guarantee! This means we will guarantee you are satisfied with your fitting for 10 years from the date on your invoice. Please keep your receipt as proof of purchase. Carpet must stay in the original location and not be moved or tampered with and should only be used according to our recommendations. Interest Free Credit Go on! Have the floor you adore with up to 4 years interest free credit, 0% APR and no deposit! Tapi Carpets & Floors can offer interest free options from Barclays Partner Finance on all purchases£500 or over. It's quick and easy and you'll have a decision in minutes! You can choose to spread your payments across either 12, 24, 36 or 48 months interest free instalments. This does not include the cost of fitting your flooring as this work is carried out by 3rd parties. Promotions Tapi Bundle: Underlay and Fitting included in the price The cost of underlay and fitting is included with selected carpets purchases over£14.99 m2, that are clearly identified in store and online as the Tapi Bundle. The value of the underlay and fitting has no cash alternative or value. The underlay supplied should be an appropriate square meterage to the carpet and the offer applies to all carpet underlay. Fitting excludes all forms of sub floor preparation, only covers the basic rate of fitting and applies to standard domestic wooden stairs only. Offer excludes fitting to open plan stairs. The Tapi Bundle is not valid in conjunction with other offers, previous quotes and 'We Beat Any Quote' price matches. IFC applications will be based on net value of order after saving has been applied. Free fitting available. The equivalent cost of fitting will be shown as discount from your total carpet order and has no cash alternative or value. You will have to pay the fitter directly the discounted amount upon satisfactory completion of the fitting as specified on the invoice.£34.99 Delivery and Care service charges apply. Not valid in conjunction with any other offer.”
“We'll arrange fitting Just sit back, relax and let our professional fitting partners install your new flooring. Carpet fitting, along with [other flooring] installation, is a job best left to the experts. We’ve a little black book of professional fitters throughout the UK, and we trust them to fit your carpet or flooring quickly, efficiently, and perfectly. They’ll also take away your offcuts and give your new flooring a vacuum so it’s ready for you to enjoy straight away. Of course, you’re more than welcome to use your own carpet or flooring fitter - the choice is yours! At Tapi, a quote for new flooring is completely tailored to you so you only pay for the services you need. How much does fitting cost? Our fitting costs vary depending on the size of your room, where the floor is to be laid and the flooring type being installed. Prices start from£5.30 per m2 for carpet. As we use independent fitters, the cost for fitting is payable directly to the fitter on the day of installation. Take a look at the table below for some indicative costs by room size. The costs include a small fee for arranging the fitting with our professional fitting partners. Minimum charges apply, as do supplements in some locations (e.g. London) and for complex fitting (e.g herringbone. stairs). Ask one of our colleagues to provide you with a tailored estimate based on your requirements [Table of estimated costs.] How it works Our flooring experts will ask if you need your new flooring fitted when they are putting together a full quote. If the answer is yes, you’ll receive a very excited email from us when your new flooring has arrived in-store, asking you to give the store a call to arrange a convenient fitting date. You'll then receive a confirmation email with your fitting date and the countdown to the floor of your dreams has begun! What can I expect on the day? The day before installation we'll send an email reminding you that your new flooring is going to be fitted tomorrow - as if you'd forgotten! A friendly fitter will arrive at the allotted time, which will be confirmed the day before, leaving you to relax while we take care of everything_ As part of our Delivery & Care package, the fitters are happy to move up to 5 pieces of empty furniture. Unfortunately, they won’t be able to move plumbed or wired items, or really heavy items like pianos or pool tables. Please let us know if any items require two people to move them, so we can ensure sufficient help is at hand. What fitting services do you offer? Our fitting partners offer a huge array of additional services to help get the perfect fit. From fitting your new carpet or flooring with underlay and accessories, to uplifting and removing your old flooring, Tapi can offer you a quote and arrange for a fitter to carry out these works for you. At Tapi no mountain is too high. Just ask for these services at the time of ordering • Fitting Whatever flooring you’ve chosen, be it carpet, vinyl, laminate. or LVT, our fitters have the skills and experience to get a perfect fit. They’ll also lay underlay and accessories like door bars, grippers, or stair rods. Fitting a new carpet can be done in as Quickly as 30 minutes! Now that’s speedy! • Uplift & Removal Before your new gorgeous new carpet or flooring can be fitted, your old floor needs to be removed. It’s a messy and pretty dusty job but our fitting partners are happy to get stuck in! We charge£4.50 per metre for uplift and disposal. a small price to pay for stress-free installation. • Subfloor preparation A perfect new floor needs a smooth, solid foundation. From installing a DPM (damp proof membrane) to preparing your subfloor with ply board, screed or a latex smoothing compound, our fitting partners can get your subfloor ready for your new floor. We'll assess the condition of your subfloor when we visit your house to measure up and clear: you know if work needs doing. • But it isn’t always possible to inspect what's underneath your current floor sufficiently enough to diagnose where some preparation work is needed prior to your new flooring being laid. If our fitting partners are installing your new floor and they do find that what’s underneath your existing floor needs work to make it right, in the majority of cases, they can help you resolve the problem. But there may be rare occasions where they advise you to bring in the services of a specialist contractor. Uneven floorboards, if left uncorrected, can adversely affect the appearance of your new flooring. • Door easing There are times when your doors may need some height adjustment easing. For example, if you go from a smooth floor to a thick, luxury carpet. At Tapi, we do our best to help and some, but not all, of our fitting partners, can trim standard doors. However, fire, glass. panelled, hollow and chain doors would be best left to specialist carpenters. Let us know the type of doors you have so we can help with the best solution. Some of our showrooms can recommend local carpenters that are on hand to help too. • Carpet whipping We can make any carpet into a rug or stair runner. Let us know the size you need and we’ll whip it into shape with our carpet whipping service! This specialist skill involves taping the edge of the cut carpet with a single, double. or piped border. in a variety of materials such as cotton, linen, and faux leather. This is also a great way to use good size off cuts from your new carpet to make little protective entrance mats that match. Ask your local Tapi store for details. 10-year fitting guarantee When your carpet. accessories and underlay are all purchased from Tapi Carpets and Floors and when your fitting service is arranged by us with one of our recommended fitters, you Qualify for our 10-year fitting guarantee. Hurrah! This means that should you encounter any issues with the installation within 10 years from the date on your invoice, we’ll rectify them free of charge. Please keep your receipt for proof of purchase. Your flooring must stay in the original location and not be moved or tampered with and should be used only according to our recommendations. You can read more about our 10-year fitting guarantee here. Can I fit flooring myself? If you want to try fitting your new flooring yourself, go for it. You’ll need a few tools and some take longer than others, but it’s a great way to learn a new skill. Our handy expert guides will give you simple step-by-step instructions on how to fit your new carpet, laminate, vinyl, or LVT Did we answer all your fitting questions? If not. take a look at our fitting FAQs.”
“What does the Delivery & Care Package include? Our Delivery & Care Package does exactly what it says on the tin: we’ll deliver your flooring directly to your door, as well as take care of a few little other things to ensure your fitting is hassle-free. The Tapi Delivery & Care Package includes: Preparing, packaging, and delivering your new flooring. Removing a reasonable amount of empty furniture and replacing them afterwards. (For larger items, please clarify in store so we can prepare the team in advance.) A complimentary tidy-up to ensure you can enjoy your new flooring right away! Removing any offcuts leftover from the installation. The fitters will do this on the day of fitting; they’ll return these back to the store and we’ll dispose of them for you. (If you want to keep these, please make your fitting partner aware.) 8 weeks of storage from the point of order. How much is the Delivery & Care package? Our Delivery & Care package costs£39 , no matter where you are in the UK or how big your order is. Do I have to get the Delivery & Care package? Not at all! We want to offer you the flexibility of choosing who installs your new flooring. We recommend using one of our trusted Tapi fitting partners and our free measuring service, but if you’re planning to fit the carpet yourself or making your own arrangements then there’s no need to purchase our Delivery & Care package. If this is the case, you’ll need to arrange for collection of your flooring or pay a delivery charge from£25 .”
“Administration Where Tapi has been asked to make the arrangements for your flooring to be fitted, we agree to act as your agent and for this service an administration fee per m2 is chargeable. The administration includes introduction to a flooring fitting specialist and arranging the installation of your purchase under a separate contractual agreement between you and them. It also includes monitoring fitting standards, arranging a pre-cut service to aid an efficient and speedy at-home installation, and on the rare occasion of a complaint being raised regarding the fitting, Tapi will manage the complaint between yourself and the fitting partner. We retain full responsibility for the products and service Tapi supplies and will act as intermediary between you and the deliverer/installer should any liability arise from delivery and installation where Tapi made the introduction to the fitter. Fitting is chargeable and payable to the fitting partner separate from your Tapi contract and must be paid directly to the fitter on the day of the installation.”
“The contract for installation is between the customer and the fitting partner and is not part of the Tapi contract …” “Please take the time to read through our company terms and conditions – any questions should be directed to your line manager.”
“We do everything to ensure you’re delighted with your new flooring…We have a choice of experts to help you, from delivery to installation and we pride ourselves on an excellent after-sales service.”
“We have a choice of experts to help you, including installation.”
“where we’re instigated as the agent to match a fitter to the customer’s order”. (3) It also states: “Many of our specialist services come at no extra cost, some are chargeable, but all are delivered to the highest possible standards.”
“we offer - as experts in selling flooring, that’s what we do: we give the customer the confidence they’re selecting the right product. We vet the fitters to offer -- to match the best fitter and skill set and availability to the job. So do we have a part to play? Yes. But only in that original setup and acting on behalf - as an agent, on behalf of the customer to set that service up.”
“FITTING SERVICE Fitting services are carried out by Independent Fitting Contractors. As we use independent fitters, the cost for fitting is payable directly to the fitter on the day of installation. Amount to pay Fitter£187.20 ”
“FITTING SERVICE Fitting services are carried out by Independent Fitting Contractors. As we use independent fitters, the cost for fitting is payable directly to the fitter on the day of installation. Amount to pay Fitter£ 187.20 Customer Signature The Fitting Charge is payable directly to the fitter on satisfactory completion of the work Other information Doors may need to be trimmed to allow for sufficient clearance, but this is not considered part of the fitting service unless discussed in advance. Customers with fire doors will need to arrange specialist contractors.”
“your fitter will contact you either later today or tomorrow morning, to confirm they will be arriving tomorrow”
“you’ve asked for an uplift. If you’ve asked for an uplift, that entire room is going to have to be clear”
“Please note if you don’t arrange [the uplift and removal service] with us you’ll need to remove and dispose of your old flooring yourself before we arrive…See you tomorrow. [Tapi].”
“We, Tapi do the fitting”
“We can cover all your needs arising from wanting a new fitted carpet”
“This is customer-facing language…we try and make sure that we give a seamless customer journey, and as part of that, the customer-facing language…I accept can be unclear from that perspective”. (2) As regards the statement that: “If you require additional fitting services these can be arranged with the fitting partner in advance and quoted for separately”, he said that (a) this refers to the fact that where the customer chooses to take Tapi on as their agent to find a fitter, Tapi can arrange matters such as furniture removal and uplift on behalf of the fitter through the rate card, as the agent, and (b) that would be arranged through a discussion with the customer in store or in the customer’s home, when Tapi measure the flooring. (3) He did not accept that in the statement that “our fitting partner” can supply uplift and other services Tapi tells customers that this service is one of “our”, meaning one of Tapi’s, services. He said that “it is customer-facing language”
“In there, as I’ve said before, in hindsight, could it be clearer? Probably.” (6) He was taken to an extract from Tapi’s website from December 2023 which states “Our services…10-year Fitting guarantee”
“We only act as an agent in relation to the fitters. You have to enter into your own contract”
“The flooring is purchased from us, it’s installed by the fitters, but as part of that customer-facing language, we’ve just tried to make it as customer friendly as possible”
“The aim of our delivering care package is to make your installation as smooth as possible”, Tapi is saying that it has the ability to control the smoothness or otherwise of the fitting. He said: “it’s down to the customer language. We facilitate, with the delivery and care package, the ability to give the customers complete visibility of what’s included, what we will provide, either through Tapi - because there’s elements that we do with the disposal element, the ability to have a clean warehouse for the fitters to cut up -- and then there’s elements that the fitters will do as well. So there’s a mix of both there, that delivering care package is across the piece.” (5) It was put to Mr Johnson that in the statements regarding the delivery and care package that “we” (being Tapi) would move furniture, provide complimentary vacuuming and storage, the message is that the fitter is the human being that performs these services, but Tapi provides the services. He said it could be argued some of the areas are slightly unclear. However, it’s customer-facing language and this shows the expectation from both parties as regard the things that they will do. So Tapi are trying to be clear with the customer and there are further terms and conditions which then separate the roles and responsibilities. He also commented, when shown further such language, that this is customer facing language, it could be clearer and this is the whole journey for the customer. Tapi try and give them the information that they would expect as part of the service for the delivery and care package but the terms and conditions that bind the fitting are set out here as well. (6) Mr Johnson was questioned about the reasonable skill and care provision and limitations on liability: (a) Mr Johnson agreed that in the relevant references in the terms and conditions, Tapi was committing to the fitting service being one conducted with reasonable care and skill. (b) He accepted in effect that Tapi was seeking to limit the potential liability that could arise from fitting services when it states: “The customer utilises the assistance of the fitting partner for the movement of furniture at their own risk, and the fitting partner is not liable for any accidental damage….” and “neither we nor any fitting partner undertakes to carry out any redecoration except where damage has been caused by that person’s negligence”
“We are still awaiting quotes from the remainder of the damage but you also need to advise on how you plan to resolve the fact that we do not have a fitted carpet which is the basic service you were supposed to provide and fit.”
“any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him”. (2) Section 5(2) provides that: (a) ““supply” in this Act includes all forms of supply, but not anything done otherwise than for a consideration”; (b) “anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.” (3) Section 19 (2) VATA provides that: “… If the supply is for a consideration in money its value shall be taken to be such amount as, with the addition of the VAT chargeable, is equal to the consideration.”
“Agency is the fiduciary relationship which exists between two persons, one of whom expressly or impliedly manifests assent that the other should act on his behalf so as to affect his relations with third parties, and the other of whom similarly manifests assent so to act or so acts pursuant to the manifestation. The one on whose behalf the act or acts are to be done is called the principal. The one who is to act is called the agent. Any person other than the principal and the agent may be referred to as a third party.”
“The question whether an agent who has made a contract on behalf of his principal is to be deemed to have contracted personally, and, if so the extent of his liability, depends on the intention of the parties, to be deduced from the nature and terms of the particular contract and the surrounding circumstances, including any binding custom.”
“38. The following propositions can, I think, be derived from the case law: i)The concept of a "supply" is "an autonomous concept of the EU-wide VAT system" (the Airtours case [Revenue and Customs Comrs v Airtours Holidays Transport Ltd[2016] UKSC 21 ,[2016] STC 1509 ], at paragraph 20, per Lord Neuberger); ii) A supply of goods or services "for consideration", within the meaning of article 2(1) of the Principal VAT Directive , "presupposes the existence of a direct link between the goods or services provided and the consideration received" … iii) A supply of services "is effected 'for consideration', within the meaning of art 2(1) of the [Principal VAT Directive], and hence is taxable, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient(Revenue and Customs Comrs v Newey (t/a Ocean Finance) (Case C-653/11 ) EU:C:2013:409,[2013] STC 2432 , at para 40 of the CJEU’s judgment; see also Tolsma v Inspecteur der Omzetbelasting Leeuwarden (Case C-16/93 ) EU:C:1994:80,[1994] STC 509 ,[1994] ECR I-743 , at para 14 of the judgment);”
“consideration paid in respect of the provision of a supply of goods or services to a third party may sometimes constitute third party consideration for that supply, either in whole or in part…. Economic reality being what it is, commercial businesses do not usually pay suppliers unless they themselves are the recipient of the supply for which they are paying (even if it may involve the provision of goods or services to a third party), but that possibility cannot be excluded a priori. A business may, for example, meet the cost of a supply of which it cannot realistically be regarded as the recipient in order to discharge an obligation owed to the recipient or to a third party. In such a situation, the correct analysis is likely to be that the payment constitutes third party consideration for the supply.”
“[57] When the Court of Justice speaks of “reciprocal performance” it is looking at the matter from perspective of the supplier of the services and it requires that under the legal arrangement the supplier receives remuneration for the service which it has performed. It is not necessary that the recipient of the service is legally responsible to the supplier for payment of the remuneration; it suffices that the arrangement is for a third party to provide the consideration. Were it otherwise, taxpayers could structure their transactions so as to escape liability to pay VAT so long as they could meet the economic reality test. [58] When this court has discussed third party consideration in what is now art 73 of the Principal VAT Directive it has similarly not restricted it to consideration provided alongside, or in performance of, a legal obligation of the recipient—see WHA Ltd, at [56] per Lord Reed, in which the garage provided a service to the insured car driver but the insurer alone was responsible for remunerating the garage, and Loyalty Management UK Ltd, at [67] per Lord Reed”;”
“v) … When deciding whether the person who pays for a supply is himself the recipient of it, therefore, it can be important to have regard to the economic realities as well as the contractual relationships. In Newey, the CJEU explained as follows: “43. Given that the contractual position normally reflects the economic and commercial reality of the transactions and in order to satisfy the requirements of legal certainty, the relevant contractual terms constitute a factor to be taken into consideration when the supplier and the recipient in a 'supply of services' transaction … have to be identified. “43. Given that the contractual position normally reflects the economic and commercial reality of the transactions and in order to satisfy the requirements of legal certainty, the relevant contractual terms constitute a factor to be taken into consideration when the supplier and the recipient in a 'supply of services' transaction … have to be identified. 44. It may, however, become apparent that, sometimes, certain contractual terms do not wholly reflect the economic and commercial reality of the transactions. 45. That is the case in particular if it becomes apparent that those contractual terms constitute a purely artificial arrangement which does not correspond with the economic and commercial reality of the transactions.”” (Emphasis added.)
“The contractual position is not conclusive of the taxable supplies being made as between the various participants in these arrangements, but it is the most useful starting point.” (2) The court referred to Secret Hotels2 Ltd v Revenue and Customs Commissioners[2014] UKSC 16 ,[2014] STC 937 (“Secret Hotels”). In that case, the Supreme Court considered whether a tour operator, Med, was acting solely as an “intermediary” in offering hotelier’s rooms for booking by customers on its website for the purposes of Article 306 of the Sixth VAT Directive (relating to “the Tour Operator’s Margin Scheme”), which the court considered required the same approach to determining whether the tour operator offered rooms as agent or principal. The court referred to Lord Neuberger’s following comments: “[34] In the present proceedings, it has never been suggested that the written agreements between Med and hoteliers, namely the Accommodation Agreements, were a sham or liable to rectification. Nor has it been suggested that the terms contained on the website …, which governed the relationship between Med and the customers …, were a sham or liable to rectification. In these circumstances, it appears to me that (i) the right starting point is to characterise the nature of the relationship between Med, the customer, and the hotel, in the light of the Accommodation Agreement and the website terms ('the contractual documentation'), (ii) one must next consider whether that characterisation can be said to represent the economic reality of the relationship in the light of any relevant facts, and (iii) if so, the final issue is the result of this characterisation so far as art 306 is concerned. [35] … In order to decide whether the FTT was entitled to reach the conclusion that it did, one must identify the nature of the relationship between Med, the hotelier, and the customer, and, in order to do that, one must first consider the effect of the contractual documentation, and then see whether any conclusion is vitiated by the facts relied on by either party.” (Emphasis added.)
"From these domestic and Court of Justice judgments, it appears clear that, where the person who pays the supplier is not entitled under the contractual documentation to receive any services from the supplier, then, unless the documentation does not reflect the economic reality, the payer has no right to reclaim by way of input tax the VAT in respect of the payment to the supplier." (Emphasis added.)
“They all stem from, and reflect, the fact that Med had a substantial business based on the website (as is evidenced by Med’s turnover, the number of hotels for which it had an exclusive agency, and the fact that it was a member of a large group of companies including lastminute.com). This in turn means that it had built up a substantial goodwill in the holiday-making market which it wished to protect, and that it was in a much more powerful negotiating position than the hoteliers with which it was contracting.” (3) He said (at [41]) that the fact that the hotelier agreed to do things which would be of benefit to people staying in the hotel he thought was “easily explained by the point that Med was anxious to maintain its goodwill among holiday-makers and travel agents, and was in a strong enough bargaining position to impose such terms on the hotelier.” (4) At [42], he noted that the contract between the tour operator and the consumer contained the following provision: “the [tour operator] provides information concerning the price and availability of hotels [and] …any reservations you make on this site will be directly with the company whose hotel services you are booking.” (5) At [56] to [57], he concluded as follows (Tapi also referred to [54] but that simply sets out the issue): “56…One starts with the written contract between Med and the customer, as it is the customer to whom the ultimate supply is made. However, one must also consider the written contract between Med and the hotelier, as there would be a strong case for saying that, even if Med was the hotelier's agent as between it and the customer, Med should none the less be treated as the supplier as principal (in English law) or 'in its own name' (in EU law) if, as between the hotelier and Med, the hotel room was supplied to Med. “57. For the reasons set out in paras [36]–[44] above, I consider that the contractual documentation supports the notion that Med was an intermediary, and, in the light of the discussion in paras [45]–[50] above, it seems to me that 'economic reality' does not assist a contrary view. Further, one aspect of economic reality is that it is the hotelier, not Med, who owns the accommodation and it is the customer, not Med, to whom it is ultimately supplied: that does not, of course, prevent the hotelier supplying the accommodation to Med for supply on to the customer, but it makes it hard to argue that Med's analysis that it is no more than an agent is contrary to economic reality. Further, one must be careful before stigmatising the contractual documentation as being 'artificial', bearing in mind that EU law, like English law, treats parties as free to arrange or structure their relationship.” (Emphasis added.)
“Suppose, by way of comparison, that a building contractor entered into a contract with a self-employed plumber for the latter to undertake work that would enable the contractor to fulfil his own obligations to an employer. It could hardly be suggested that the fact that the plumber had had no prior obligation to take on the job would preclude him from supplying services to the contractor and the contractor in turn supplying services to the employer. Such back-to-back arrangements are, of course, commonplace;”
“9. We find the following matters point to the Agreement being inconsistent with agency. The price, which appears on the first page of the Agreement, is determined by Mr Mills on behalf of A1 Lofts without reference to any other party. There is no evidence that at any stage Mr Mills attempted to obtain quotes from different parties and thus provide the client with the best price. This approach of setting the price for the whole of the works without having ascertained whether there were other contractors prepared to do the work for that price is not consistent with agency. In an agency relationship an agent would normally agree the level of his commission and then go out and find the best price for the works from builders and other tradesmen. A1 Lofts agreed the price for the whole works and undertook that the work could be done at that price regardless of the fact that no tradesman had yet agreed to do the job at that or at any price. A1 Lofts was able to do this because it has a panel of tradesmen whose availability it knows and its willingness to do the job at a certain price it can rely on. However, that set of circumstances is not consistent with agency or the fiduciary duties owed by an agent to his principal in an agency relationship such as is alleged in this case. 10. It is the case that an agent holds the power to affect the legal relations of his principal and in doing so he must act in the best interests of his principal at all times. The Agreement purports to commit the client to contracts with third parties to perform building works. If that is the effect of the contract, then it allows A1 Lofts to use the client's money entirely at its own discretion; the client has no knowledge as to who has paid what for doing the work, whereas, if A1 Lofts were acting as an agent, it would have a fiduciary duty to use that money in the client's best interests and to his best advantage. According to the Agreement, A1 Lofts selects the contractor and offers him the work at a set price without any scope for negotiation. By simply offering and paying a sum of money to the tradesman, which must be within a range of sums known to be acceptable to the tradesman, A1 Lofts is not necessarily acting in the client's best interests as it is not looking for the best price for the work. There is therefore a potential conflict of interest between A1 Lofts and the client in that it is in A1 Lofts' interest that the client will agree the price, even though it may not be the best price available on the market. If A1 Lofts were truly an agent, it would not incur such a conflict with its principal. We accept Mr Smith's submission that this is not a matter of evidence, but a question of whether the A1 Lofts' business structure is compatible with it acting as an agent for the client. Mr Smith submitted that the fact that it is incompatible with the fiduciary duties owed in such a relationship shows that the contract should not be construed as one of agency.” (Emphasis added)
“49. We consider that it is a matter of great importance that the customer has no ability to negotiate any of the principal terms of the contract with the fitter, in particular if the customer wishes to change the day of the appointment to have the carpet fitted, he has to contact the Appellants and is asked to do so at least 48 hours beforehand. If he did indeed have a separate contract with the fitter, then it would be expected that such negotiations would be made directly with the fitter. Whilst this of itself might be indicative of the Appellant acting as agent for the fitter and for the customer as well, the fact that the customer has an invoice which includes a price for the fitting, but which price has been settled by the Appellant, rather than being a matter for negotiation or agreement between the customer and the fitter, points to there being a sub-contract with the fitter. In the circumstances of this case it would be possible for the Appellants to create a situation of agency, but in our judgment they have not done so. The customer has no control over who will act as fitter, he has no control over the amount paid to the fitter and if things go wrong he will on some occasions look to the Appellants to correct matters. If a fitter does not arrive, it is to the Appellants that the customer turns. If he wishes to change the date of the fitting, it is the Appellant who deals with this. Whilst it was stated by the Appellants on their documents that they had no legal responsibility if the fitting went wrong, this is not necessarily a matter on which they can rely. It was Mr Ledger's evidence that if he were asked, he would say to a customer that the fitters were “Very good”, and this therefore becomes an implied term of the contract as to the standard of fitting to be expected. The fact that the Appellant pays the fitter is not sufficient by itself to create a separate contract. There is nothing to indicate to the customer that there will be a separate contract because he pays the fitter directly. The customer would perceive that there is one contract with the Appellants.” (Emphasis added)
“A customer on seeing the tag advertising a free fitting service would conclude there was but one contract, and that was with the Appellants for the supply and fitting of the carpet.”
“We base our price on a Cash and Carry basis therefore if you require a fitting service, we can arrange a Sub-Contract fitter to carry out the work. He is completely separate from us, therefore, any queries referencing fitting errors should be taken up with the fitter as we will not accept any liabilities.”
“205… the Appellant (the putative contractor in HMRC's analysis) is not entitled to receive (and does not in fact receive) any economic benefit from the price paid for the fitting services. The payment is made by the customer to the fitter, directly, and the fitter retains the entire amount. In many circumstances, the Appellant will not know what the final fitting charge is if surcharges have been applied, or if the job is not as described by the customer.” “208… We are satisfied that the economic and commercial reality in this appeal is that the fitters are independent and it is they who undertake fitting work for the customers. They do not work for the Appellant and the Appellant is not obligated to remunerate them for any fitting services. The absence of adopted written terms between the Appellant and the fitters is not fatal to the overall picture but serves to reinforce the independence of the fitters.” “209. We accept, and agree, that the fitting terms are uncomplicated. Essentially, one job is the same as another. The customers pay the fitters directly upon completion of the job. The fitter has no obligation to take on work... The core obligation to provide the fitting service lay firmly with the fitters and the obligation to pay for that service lay with the customer.” “210. In respect of the small minority of circumstances where the Appellant assists a customer with problems in the fitting service provided, this is not to be translated into a finding that the Appellant is the one making the supply. This is because the assistance given by the Appellant is explicable by reference to its need to maintain its brand and reputation with customers. The fact that the stakes may be high for the Appellant does not translate into a finding that there is a supply of fitting being made by the Appellant, and does not result in a legal obligation on the Appellant (in relation to fitting).”