The DP Registrar's Guidelines under the 1984 Act state:
"Subject access fees are outside the scope of Value Added Tax. This means
that data users should neither add VAT to any subject access fee which they
decide to charge, nor treat the fee as including VAT." (Section 5, para
2.4). This will also apply to SAR fees under the 1998 Act.
Stuart Lynch
Stuart Lynch Consulting
Training/Consultancy in
Privacy/Information Protection
Tel 01704 870365
Mob 07951 209419
mailto:[log in to unmask]
-----Original Message-----
From: This list is for those interested in Data Protection issues
[mailto:[log in to unmask]]On Behalf Of Moira Forbes
Sent: 03 October 2002 11:12
To: [log in to unmask]
Subject: SAR Fee
For the avoidance of doubt.
Am I allowed to add vat onto the £10.00 fee.
In my previous life the LA was exempt form vat so we did not charge it.
Now however my organisation pays vat.
Thanks
Moira
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All archives of messages are stored permanently and are
available to the world wide web community at large at
http://www.jiscmail.ac.uk/lists/data-protection.html
If you wish to leave this list please send the command
leave data-protection to [log in to unmask]
All user commands can be found at : -
www.jiscmail.ac.uk/user-manual/summary-user-commands.htm
(all commands go to [log in to unmask] not the list please)
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