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Newcastle City Council's finance department said the same as Northumberland's. We charge for our time so the HER search is not subject to VAT, but any photocopying is. Jenny Jennifer Morrison BA (Hons), MA, MIfA Tyne and Wear Archaeology Officer West Chapel Jesmond Old Cemetery Jesmond Road Newcastle upon Tyne NE2 1NL Tel: 0191 2816117 Mobile: 07854 012197 Or Newcastle City Council Environment and Regeneration Directorate Strategic Housing, Planning and Transportation Historic Environment Section 10th Floor Civic Centre Newcastle upon Tyne NE1 8PD Fax: 0191 2114984 E-mail: [log in to unmask] Website: www.newcastle.gov.uk/hes On-line Tyne and Wear Historic Environment Record: www.twsitelines.info -----Original Message----- From: Issues related to Historic Environment Records [mailto:[log in to unmask]] On Behalf Of Williams, Elizabeth Sent: 10 August 2010 12:02 To: Morrison, Jennifer Subject: Re: VAT on HER charges 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. 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