This one has been running for a long time. It seems to depend on the whim (?policy) of the local VAT inspector as different HERs have got different answers in the past. If your finance people can get an answer from the local inspector, you can then use that to justify your position and then anyone who complains has to go to HMRC.
Chris Webster
Somerset Historic Environment Record
Somerset Heritage Centre
Brunel Way
Taunton
TA2 6SF
01823 347434
Online HER: www.somersetheritage.org.uk
The Somerset HER is managed for Somerset County Council by the South West Heritage Trust.
-----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
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