As an ex-VAT Officer (a very long time ago), I would venture that VAT
doesn't work like that. If you are registered for VAT you should be
charging VAT on the supply of all goods and services which are standard
rated. The identity of the person or entity purchasing the goods or
services in this country does not affect whether you charge the tax or not.
The question should be : is the fee for data subject access subject to VAT
or is it exempt? [I'm afraid I don't know the answer]
Regards
Chris Catton
Martin Hoskins
<Martin.Hoskins@ONE2ONE To: [log in to unmask]
.CO.UK> cc:
Sent by: This list is Subject: Who charges VAT for data subject access
for those interested in requests?
Data Protection issues
<data-protection@JISCMA
IL.AC.UK>
04/01/01 12:45
Please respond to
Martin Hoskins
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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