Following local government re-organisation, we are involved in joint arrangements with 2 unitary authorities for the provision of archive and local studies services. It has been suggested to us that we should be adding VAT to the invoices which we send to the authorities, on the grounds that it is not a transitional arrangement and we are potentially in competition with the private sector. I would be interested to hear what advice or guidance colleagues in similar situations have received. Jonathan Pepler Cheshire County Archivist ([log in to unmask]) %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%