CON29 Charges- Update

VAT to be charged from 4 July 2016

In a letter to the CIPFA VAT Committee dated 8 February 2016, HMRC has communicated the new date from which local authorities must account for standard rate VAT on their supplies of CON29 search services.

HMRC has agreed that the most appropriate date from which VAT must be charged is 4 July2016 as this coincides with the launch of a new CON29 form and also provides sufficient notice for local authorities to implement the necessary system changes.

It should be noted, however, that although HMRC has asked for this new date to be communicated so that local authorities can start to prepare, it does also say that in the meantime it will be considering the separate legal representations that have been made with regards to the continued argument by local authorities that the services should be non business.

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