Written question asked by Yasmin Qureshi (Labour) on Tuesday, 11 February 2020, in the House of Commons. It was due for an answer on Monday, 24 February 2020 (named day). It was answered by Chris Philp (Conservative) on Monday, 24 February 2020 on behalf of the Ministry of Justice.
Debts: VAT
- Question
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To ask the Secretary of State for Justice, pursuant to the Answer of 29 October 2019 to Question HL133 on Taking Control of Goods (Fees) Regulations 2014, what his policy is on debtors being charged VAT.
- Answer
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Creditors are the recipients of High Court enforcement services, which are subject to VAT. Therefore, creditors are liable for VAT on the fees charged by High Court Enforcement Officers. Creditors who are VAT registered are in turn able to recover VAT from HMRC, subject to the normal rules.
However, there are circumstances under the Taking Control of Goods legislation, where this cost may be recovered from a debtor as part of enforcement costs. The Ministry of Justice is currently clarifying the circumstances and manner in which a cost equivalent to VAT may be recovered from a debtor and intends to publish guidance on this as soon as possible.
Secondary information
- Type
- Written question
- Reference
- 588
- Session
- 2019-21
- Related items
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Taking Control of Goods (Fees) Regulations 2014
Tuesday, 29 October 2019
Written questions
House of Lords
- Subjects
- Debts Enforcement Judgements VAT High Court
- Legislation
- Taking Control of Goods (Fees) Regulations 2014
- Contains statistics
- Yes
- Link
- View this Written question on www.parliament.uk
Librarians' tools
- Timestamp
- 2023-08-07 15:41:21 +0100
- URI
- http://data.parliament.uk/writtenparliamentaryquestion/commons/2019-20/588
- In Indexing
- http://indexing.parliament.uk/Content/Edit/1?uri=http://data.parliament.uk/writtenparliamentaryquestion/commons/2019-20/588
- In Solr
- https://search.parliament.uk/claw/solr/?id=http://data.parliament.uk/writtenparliamentaryquestion/commons/2019-20/588