As it was explained to me, we are charging for a service, which is measured by the hour (or half hour) - it could just as easily be charged at a flat rate, or measured by search area (as FEPs are - and those we know ARE VATable).
VAT always goes to central government, but it is only ever charged once - so if we provide a service to a private individual, the VAT should be charged by the council; however, if we provide a service to a VAT registered company (such as a commercial archaeology unit) the search is recorded by them as expenses and VAT is applied to their final bill to the client, which includes those expenses. Alternatively, small companies can pay the VAT on our invoice and reclaim it against the VAT payable on their final bill; either way, central government only gets to take it once!
Rod Millard
Historic Environment Record Officer
Planning and Transport Development
Bath and North East Somerset Council
PO Box 5006
Bath BA1 1JG
Tel: 01225 477653
Fax: 01225 477663
Email: [log in to unmask]
Web: www.bathnes.gov.uk/environmentandplanning/Archaeology/Pages/SitesAndMonumentsRecord.aspx
Office Hours: Monday to Wednesday, 9:30am - 4:30pm
________________________________________
From: Issues related to Historic Environment Records [[log in to unmask]] On Behalf Of David Evans [[log in to unmask]]
Sent: 09 February 2012 13:51
To: [log in to unmask]
Subject: Re: HER Charges
The VAT goes to central Government not to local Government. We are not charging for information but for time which I am told, but do not believe, is VATable!
David Evans
Historic Environment Record Officer
(Postal Address)
Strategic Planning Policy & Specialist Advice
Department of Environment and Community Services
PO Box 2081
The Council Offices, Castle Street
Thornbury
South Gloucestershire
BS35 9BP
Phone: 01454 863649
fax: 01454 864473
-----Original Message-----
From: Issues related to Historic Environment Records [mailto:[log in to unmask]] On Behalf Of Roderick Millard
Sent: 09 February 2012 11:35
To: [log in to unmask]
Subject: Re: HER Charges
Can open, worms everywhere.
As part of the service review across the planning department last year we were told to peg HER searches to the same rate as pre-app consultations from the Building Conservation Officers - which puts them at £50+VAT per hour. However, as most of our chargeable searches are for commercial units (who are VAT registered) they don't pay it anyway, and it's charged on THEIR final bill, not ours...
________________________________________
From: Issues related to Historic Environment Records [[log in to unmask]] On Behalf Of Hancox, Emma (Archaeology) [[log in to unmask]]
Sent: 09 February 2012 10:44
To: [log in to unmask]
Subject: HER Charges
Dear All,
Is there going to be an update to the document regarding charging for HE advice/searches that was produced a few years ago? I seem to remember it being mentioned at the HER forum in December, but maybe I'm wrong. Will it include advice on whether we should be charging VAT for searches and FEPs? Our legal team view them as 'VATable', so we charge VAT, but I know this varies across the country and it does seem to annoy some of our customers that they have to pay us more. It would make sense to have a national policy on whether we should all charge VAT or not. Can we get a statement from HMRC? Or is there one now?
Regards,
Emma
Emma Hancox
Historic Environment Policy and Advisory Manager
Worcestershire Archive and Archaeology Service
Woodbury, Henwick Grove,
University of Worcester
WR2 6AJ
Telephone: 01905 855474.
Website: www.worcestershire.gov.uk/archaeology
WAAS is moving to The Hive. The Hive opens Summer 2012 www.wlhc.org.uk<http://www.wlhc.org.uk> and will bring together a fully integrated public and University library, The Worcestershire Archive and Archaeology Service and Worcestershire Hub Customer Service Centre.
The HER and Advisory Sections of WAAS will be closed to the general public from March 5th until Summer 2012 while we move to the new premises. During this period we will continue to provide advice and information via email and telephone as normal. Where available, sources referenced in Briefs and HER Searches will be emailed on request. It will not be possible to visit the HER or our library.
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