It might be worth looking at a parallel example from Bristol where a local authority provided service, namely the Bristol Regional Environmental Records Centre (BRERC) - www.brerc.org.uk - appears not to charge VAT - and they have been in operation for a long time so should have got this issue sorted by now.
Bob
Bob Jones BA, FSA, MIfA
City Archaeologist
Urban Design and Conservation
City Design Group
City Development
Brunel House
St Georges Road
Bristol
BS1 5UY
tel 0117 922 3044
mobile 07746 101106
email [log in to unmask]
website: www.bristol.gov.uk/archaeology
>>> "Lisk, Susan - Environment & Economy - Archaeological Services" <[log in to unmask]> 11/08/10 11:28 >>>
Hello Sandy, Liz et al,
I had the same experience as Liz, as our legal people went directly to
Customs and Excise for a ruling which concluded that we can NOT charge
VAT for HER searches/consultations.
Thanks, Sandy, for raising this.
Susan
Susan Lisk
County Historic Environment Record Officer
Archaeological Service
Speedwell House
Speedwell Street
Oxford OX1 1NE
01865 810825
________________________________
From: Issues related to Historic Environment Records
[mailto:[log in to unmask]] On Behalf Of Williams, Elizabeth
Sent: 10 August 2010 11:38
To: [log in to unmask]
Subject: Re: VAT on HER charges
Hi Sandy
I made this enquiry to our finance department in 2005 and they contacted
Customes and Excise on my behalf. C&E's response was that as we are the
sole provider we should NOT be charging VAT and I have not done so since
that time.
Liz Williams
Historic Environment Record Officer
Northumberland Conservation
Development and Regulatory Services
Northumberland County Council
County Hall
Morpeth
Northumberland
NE61 2EF
Telephone: 01670 534060
Fax: 01670 533409
Email: [log in to unmask]
Website: www.northumberland.gov.uk/archaeology
<http://www.northumberland.gov.uk/>
________________________________
From: Issues related to Historic Environment Records
[mailto:[log in to unmask]] On Behalf Of Kidd, Sandy
Sent: 10 August 2010 11:23
To: [log in to unmask]
Subject: VAT on HER charges
Hi,
I am just reviewing our charging policy and have been asked by our VAT
officer if anyone has obtained a ruling from Revenue and Customs on
whether HER search fees should be subject to VAT. If anyone has
obtained such advice could you please let me know - if no-one has
obtained such a ruling we may seek one.
Thanks
(We do not charge VAT at present)
Sandy Kidd
County Archaeologist
Planning & Environment
Buckinghamshire County Council
Tel: 01296-382927
http://www.buckscc.gov.uk/bcc/archaeology/Archaeology.page
<http://www.buckscc.gov.uk/bcc/archaeology/Archaeology.page> ?
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