 |
 |
Bristol do not charge VAT for any planning fees including pre applications. Only Building Regs charge VAT. We will be introducing HER trawl charging and will probably not charge VAT, but we are awaiting confirmation about this. Pete Peter Insole Archaeological Officer Urban Design & Conservation City Development Brunel House St George's Road Bristol BS1 5UY tel 0117 9223033 fax 0117 9223101 >>> "Williams, Elizabeth" <[log in to unmask]> 10/08/2010 12:01 >>> My original enquiry to Customs and Excise was based on the fact we charge for my time (not for the information) and it was on this basis we were told not to charge VAT. I have also just checked with our Development Management team and they do not charge VAT for pre-app advice. Liz -----Original Message----- From: Issues related to Historic Environment Records [mailto:[log in to unmask]] On Behalf Of Paul Driscoll Sent: 10 August 2010 11:48 To: [log in to unmask] Subject: Re: VAT on HER charges Surely here the issue is if you are charging for the actual data (in which case you are the sole provider) or for officer time (which if a service may be deemed vatable). We charge for officer time, because there was some concern that we should not be charging at all if we are the sole provider of information. Currently do not charge VAT, but HER trawls fall within departmental charging decisions, so we do not have the option of just deciding whether or not to apply it. Paul Driscoll Community Archaeology Officer South Gloucestershire Council Phone: 01454 862175 ________________________________ From: Issues related to Historic Environment Records on behalf of Williams, Elizabeth Sent: Tue 10/08/2010 11:37 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> ? Buckinghamshire County Council Visit our Web Site : http://www.buckscc.gov.uk Buckinghamshire County Council Email Disclaimer Join The Bucks Debate: www.buckscc.gov.uk/bucksdebate This Email, and any attachments, may contain Protected or Restricted information and is intended solely for the individual to whom it is addressed. It may contain sensitive or protectively marked material and should be handled accordingly. If this Email has been misdirected, please notify the author or [log in to unmask] immediately. If you are not the intended recipient you must not disclose, distribute, copy, print or rely on any of the information contained in it or attached, and all copies must be deleted immediately. Whilst we take reasonable steps to try to identify any software viruses, any attachments to this Email may nevertheless contain viruses which our anti-virus software has failed to identify. You should therefore carry out your own anti-virus checks before opening any documents. Buckinghamshire County Council will not accept any liability for damage caused by computer viruses emanating from any attachment or other document supplied with this e-mail. All GCSx traffic may be subject to recording and / or monitoring in accordance with relevant legislation. The views expressed in this email are not necessarily those of Buckinghamshire County Council unless explicitly stated. This footnote also confirms that this email has been swept for content and for the presence of computer viruses. Northumberland made the following annotations --------------------------------------------------------------------- Northumberland added fact: Now You Can Do It Online ! We are committed to making all of our services easy to access and easy to use online. We have grouped together our most popular online requests: Library Books, School Admissions, Household Waste Pass, Reporting Road Issues and more... Go to: http://www.northumberland.gov.uk Northumberland added disclaimer: This email is intended solely for the individual or individuals to whom it is addressed, and may contain confidential and/or privileged material. If you are not the intended recipient you are notified that disclosing, copying, distributing or taking any action in reliance on the contents of this email is prohibited. If you receive this email in error, please contact the sender and delete the email from any computer. All email communication may be subject to recording and/or monitoring in accordance with internal policy and relevant legislation. Please, consider your environmental responsibility. Before printing this e-mail ask yourself: "Do I need a hard copy?" --------------------------------------------------------------------- ___________________________________________________________________________ South Gloucestershire Council - rated April 2009 under the Comprehensive Performance Assessment a maximum '4 star' council by the Audit Commission. ____________________________________________________________________________ This email and any files transmitted with it from South Gloucestershire Council are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the South Gloucestershire Council Postmaster at the address below. [log in to unmask] _____________________________________________________________________________ Northumberland made the following annotations --------------------------------------------------------------------- Northumberland added fact: Now You Can Do It Online ! We are committed to making all of our services easy to access and easy to use online. We have grouped together our most popular online requests: Library Books, School Admissions, Household Waste Pass, Reporting Road Issues and more... Go to: http://www.northumberland.gov.uk Northumberland added disclaimer: This email is intended solely for the individual or individuals to whom it is addressed, and may contain confidential and/or privileged material. If you are not the intended recipient you are notified that disclosing, copying, distributing or taking any action in reliance on the contents of this email is prohibited. If you receive this email in error, please contact the sender and delete the email from any computer. All email communication may be subject to recording and/or monitoring in accordance with internal policy and relevant legislation. Please, consider your environmental responsibility. Before printing this e-mail ask yourself: "Do I need a hard copy?" --------------------------------------------------------------------- ______________________________________________________________________ 'Do it online' with our growing range of online services - http://www.bristol.gov.uk/services Sign-up for our email bulletin giving news, have-your-say and event information at: http://www.bristol.gov.uk/newsdirect View webcasts of Council meetings at http://www.bristol.gov.uk/webcast Bristol is the UK's first Cycling City. Visit www.betterbybike.info to join thousands of others getting around by bike.