As Chris Webster says, this issue is a bit of a minefield! Individual HERs have had differening advice. The advice I received from the VAT specialist in our Finance team was that we should only charge VAT if the same information/service could be provided by another supplier; if the information/service could only be provided by the HER, we shouldn't charge VAT. On this basis, the Bucks HER doesn't charge VAT.
Regards,
Julia
Julia Wise
Historic Environment Record Officer
Buckinghamshire County Council
Tel: 01296 382072
www.buckscc.gov.uk/bcc/archaeology/Archaeology.page
-----Original Message-----
From: Issues related to Historic Environment Records [mailto:[log in to unmask]] On Behalf Of Richard Watts
Sent: 04 January 2018 11:08
To: [log in to unmask]
Subject: HER Search Charges and VAT
Hello all,
I'm hoping I can bother you with a quick question, if you wouldn't mind, regarding whether VAT is included in your HER charges.
We make a charge for providing HER data to commercial users, and it was my understanding that VAT shouldn't be added to that charge, although I'm not entirely sure of the reasons why not! I was just wondering if that was the same for other HERs, and whether someone could explain the reasons why we shouldn't include VAT in our charging policy.
I only ask as I've been informed by our finance contractors that they actually have been applying VAT to our search invoices, and one of the companies we've invoiced has challenged this. I'm just trying to justify why it shouldn't have been applied (or actually whether we should all be including it!). Any advice anyone could offer would be very much appreciated!
Thanks very much for all of your help!
Richard Watts
Lincolnshire County Council HER
[Fostering]<https://www.buckscc.gov.uk/services/care-for-children-and-families/fostering/foster-for-bucks/why-we-need-foster-carers/>
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