Form

Higher Level Stewardship: VAT declaration

HLS agreement holders who are not registered for VAT to claim for capital works.

Document

Detail

This form should be completed by Higher Level Stewardship (HLS) agreement holders who are not registered for VAT and who are therefore not able to reclaim from HM Revenue and Customs the VAT element on goods and services which they have purchased.

VAT can only be reclaimed from Natural England for capital elements of any claim.