Commentary

BB/9B/99 VAT: contracting out of vehicle removal/recovery by police authorities—treatment of statutory fees retained by contractors

Part V16 Forms and other HMRC material

BB/9B/99 VAT: contracting out of vehicle removal/recovery by police authorities—treatment of statutory fees retained by contractors

BB/9B/99 VAT: contracting out of vehicle removal/recovery by police authorities—treatment of statutory fees retained by contractors

Business Brief, Issue 9. 21 April 1999

The purpose of this business brief is to clarify the VAT treatment of statutory fees collected and retained by contractors who provide motor vehicle recovery services to police authorities.

Police forces have powers in various circumstances to remove and, where appropriate, store vehicles. Any associated statutory fees are outside the scope of VAT when levied by the police on the motorist or owner of the vehicle. However, the task of removing vehicles is now commonly contracted out by police

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