We’ve received many queries recently via our website regarding the VAT treatment of commercial waste collection services provided by Local Authorities. Following a review by HMRC, they have announced via the Chartered Institute of Public Finance & Accountancy (CIPFA) that these services will no longer be taxed at the standard rate but will fall outside the scope of VAT.

As a result Local Authorities no longer need to account for VAT where they make such charges and now have the opportunity to make a claim for overpaid VAT on these services going back four years. And, if you included a claim for VAT on these services within a Fleming claim, then we recommend that you contact HMRC on this aspect.

 If you need any assistance on this matter please get in touch with me, steve.mcintyre@thevatconsultancy.com or call me on 01962 735350.