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> ?
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