Why? How? WTF???
I can't see how to define a phone line if I tried.
I dread to think.
PSTN, OK, 1 line, 50p.
ISDN2 on copper. Is that one line (BT say "one line") or two channels to £1, or 10 numbers (say) so £5, or what?
ISDN30 on 3 copper pairs. Is that 1 line, 8 channels, 3 pairs, 1000 numbers or what?
ISDN30 on fibre. That is not anything taxable I hope, but not down to end user to say fibre or copper to BT when installed.
SDSL on a copper pair - does that count?
EFM on 4 pairs - is that 0, 50p or £2?
And then you have a few specifics.
1. A&A provide my phone service using a TA on ethernet in my loft on a fibre. The TA is A&As so I get "analogue phone service" from A&A who are a telco. The analogue line is maybe 10cm long and in my loft, but do I pay 50p tax on that? Logically it is no different to a normal BT line!
2. A&A provide phone lines for broadband to end users. But they are not used for calls. They cannot call numbers in the national dialling plan, so not PATS or POTS. Will they be taxable I wonder?
3. We provide a neighbouring office with phones, 6 phones via a cat5 which is 4 copper pairs but 10/100 so using only 2 pairs and I think 10 numbers. How many 50p's is that?
They will get the definition sooooo wrong it will be a joke.
And openreach will charge us the 50p I bet and we will cite the law and say NO and withold the 50p. I can see the arguments now.