VAT and Parking Overpayments

VAT and Parking Overpayments

The Borough of King’s Lynn and West Norfolk (“BKLWN”) has been given leave to appeal against the decision in the First Tier Tribunal (“FTT”).

It’s now urgent that we raise enough funding for the appeal to continue.

If the appeal is withdrawn, all authorities will lose the chance to reclaim VAT on their parking overpayments both for recent years and the longer periods embedded in IOW Council claims (which potentially go back to 1973).

We have been advised that the appeal has a good chance of success, being centred on a single concept of public law. Also, and in an unusual and encouraging development, the FTT judge gave permission to appeal. Usually, FTT judges don’t permit appeals against their own judgments, and permission must be granted by the Upper Tier Tribunal.

By giving permission himself, the judge is effectively saying that he might be wrong, even although he ruled against BKLWN in the FTT.

Thank you to those authorities who have already committed to supporting the appeal. We have had commitments from 16 authorities but we need more. If we do not get sufficient funding, BKLWN will have to withdraw its appeal.

BKLWN will need to decide whether to proceed or withdraw from the appeal by the end of April.

If you wish to contribute please let us know as soon as possible by emailing

If you have any questions, please contact:

Nick Burrows 07805 449651