31st August 2006, 04:12 PM
Big fat can of worms this. Donât take the following as Gospel but this is my understanding.
It very often depends on the Local Authorityâs policy and what exactly they think they are charging you for. It is possible that one SMR maybe asking you to pay for information over which they have copyright/monopoly etc. In which case itâs probably not VAT-able. The SMR charging VAT may be charging you for the service (i.e. staff time taken to compile the search or guide you around the SMR plus photocopying etc.). I think this latter constitutes a âbusiness serviceâ and is therefore VAT-able.
Much of this is down to how individual Local Authorities view their SMR. For instance, do they consider it a public record that can be used by the commercial sector (generally the perception that applies to SMRs in Libraries / Archives / Museums directorates) or do they consider the SMR to be a planning service for external contractors (often the case for SMRs in planning departments/Environmental Services etc.)?
I also wouldnât be too sure that the SMR itself has added the VAT. Most invoices are done by a finance team who may have automatically added it on (asked to or no). There may even be an assumption youâll claim the VAT back yourself.
My advice on getting to the bottom of the mystery â donât ask the SMR officers (or any other archaeologist for that matter!) ask the Councilâs finance people.
There was a related debate on the HER forum about VAT on Environmental Stewardship searches. If you are a member then you can find it here
http://www.jiscmail.ac.uk/cgi-bin/webadm...O=D&P=4033
Hope this helps, if you get to the bottom of it can you let me know what you find out?
It very often depends on the Local Authorityâs policy and what exactly they think they are charging you for. It is possible that one SMR maybe asking you to pay for information over which they have copyright/monopoly etc. In which case itâs probably not VAT-able. The SMR charging VAT may be charging you for the service (i.e. staff time taken to compile the search or guide you around the SMR plus photocopying etc.). I think this latter constitutes a âbusiness serviceâ and is therefore VAT-able.
Much of this is down to how individual Local Authorities view their SMR. For instance, do they consider it a public record that can be used by the commercial sector (generally the perception that applies to SMRs in Libraries / Archives / Museums directorates) or do they consider the SMR to be a planning service for external contractors (often the case for SMRs in planning departments/Environmental Services etc.)?
I also wouldnât be too sure that the SMR itself has added the VAT. Most invoices are done by a finance team who may have automatically added it on (asked to or no). There may even be an assumption youâll claim the VAT back yourself.
My advice on getting to the bottom of the mystery â donât ask the SMR officers (or any other archaeologist for that matter!) ask the Councilâs finance people.
There was a related debate on the HER forum about VAT on Environmental Stewardship searches. If you are a member then you can find it here
http://www.jiscmail.ac.uk/cgi-bin/webadm...O=D&P=4033
Hope this helps, if you get to the bottom of it can you let me know what you find out?