Advice to Highways Agency
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- From
- Highways Agency
- Date advice given
- 26 January 2011
- Enquiry type
Hello
Please can you help with this question. We normally submit Development Consent Order Applications to you. Can you please confirm whether VAT is normally paid on these?
Many Thanks
Advice given
Thank you for your email.
VAT is not paid on fees charged for the consideration of Development Consent Order applications. It is a statutary function of the IPC to consider applicatons for Development Consent Orders. Where a fee is charged, but the Commission is compelled by statute to provide the service, it will be outside the scope of VAT.
If you have further questions about the functioning of the tax system, in relartion to the planning fees payable under the Planning Act 2008 regime, you should address them to the Inland Revenue at http://www.hmrc.gov.uk, or to a qualified tax accountant.