VAT on SMR searchs

[drpeterwardle]

Should VAT be charged on SMR searchs?

I have two bills from two different SMRs one with VAT and one without.

Either the service is vatable or it isnt.

Peter Wardle

[Moley]

Big fat can of worms this. Don’t take the following as Gospel but this is my understanding.
It very often depends on the Local Authority’s 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 it’s 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 ‘business service’ 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 wouldn’t 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 you’ll claim the VAT back yourself.

My advice on getting to the bottom of the mystery – don’t ask the SMR officers (or any other archaeologist for that matter!) ask the Council’s 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?

[Curator Kid]

The policy varies across authorities as Lee says - my own charges for staff time, not the information provided, and we do add VAT. I believe this was a finance deptartment's decision. There was also a debate about this specific subject on the HER Forum in March this year - you may find some of that useful (sorry I don't have a link).

Interestingly, our finance department also indicated that FEPs were VATable, as they did constitute a business service. Maybe I just work for a money-grabbing council... :face-huh: