VAT declaration: Higher Level Stewardship

Claim form for HLS agreement holders who are not registered for VAT.


NE-VAT: VAT declaration

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Higher level Stewardship (HLS) agreement holders, who are not registered for VAT, should use this form to reclaim VAT from the Rural Payments Agency (RPA) on actual costs for capital items.

With each claim for actual capital costs you must include:

  • a completed VAT declaration form
  • a letter from a Chartered Accountant confirming your VAT status

You are not able to reclaim VAT from:

Published 7 January 2013
Last updated 13 March 2019 + show all updates
  1. Update - customers reclaim VAT from the Rural Payments Agency.

  2. VAT claims for actual capital costs only.

  3. First published.