Decision details

Local Authority Searches: Proposed Introduction of VAT and Launch of New Con29 Search

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: No

Purpose:

Local authorities maintain a register of Local Land Charges and other relevant information.

The register and information are accessed either by people searching the records themselves or by paying a fee for a Local Authority Search. The search is in two parts, a search of the register and a search of other information records. HMRC are now saying that the latter, the Con 29, will attract VAT.

The council needs to be able to adjust the Con 29 fees accordingly when the VAT becomes due.

Decision:

(1) That the VAT applicable to Con29 search fees, which comes into effect from 4 July 2016, or as otherwise advised by HMRC, be added to the current chargeable rate.

 

(2) That the search fees for 2016/2017 remain at current levels (expecting the addition of VAT and the identification of any unexpected issues during the spring cost analysis).

 

(3) That it be noted that a full review of the costs will take place during  Spring 2017, following  the new Con29 being launched and operated.

Report author: Neal Fearns

Publication date: 29/03/2016

Date of decision: 24/03/2016

Decided at meeting: 24/03/2016 - Cabinet

Accompanying Documents: