As a result of your query I am having this issue investigated by our
resident VAT expert.
However, I would make the following points, if the SA fee is indeed subject
to VAT:
1. You cannot differentiate between the data subjects and their reps - if
the fee attracts VAT it must be charged whatever the circumstances.
2. The legislation sets a maximum charge of £10, ie it should cost the
individual no more than £10. It follows that if the fee is VATable, the £10
should include VAT (£8.51 + VAT @ 17.5% £1.49, Total £10).
I'll let you know what we find out.
Regards
Stuart
-----Original Message-----
From: Martin Hoskins [ mailto:[log in to unmask]
<mailto:[log in to unmask]> ]
Sent: 04/01/2001 12:46
To: [log in to unmask]
Subject: Who charges VAT for data subject access requests?
Just a quickie:
What is your current practice on charging VAT for data subject access
requests?
While my current practice is not to charge VAT to individuals who ask for
information about themselves, I'm wondering whether I should change my
practice when the request comes via an agent of the individual, say their
solicitor.
Do members agree that it is appropriate to charge £10 per request if the
request is made by an individual, and £10 + VAT if the request is made via,
say, the individual's solicitor?
Regards
Martin
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