Land Compensation Manual Section 18: Value Added Tax on land and buildings

Appendix 18/1: VAT questionnaire for completion by the claimant

The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.

(Letter to be addressed to claimant or agent as appropriate)

To enable me to recommend the reimbursement of the correct amount of VAT in your compensation claim, I questions, please consult your accountant or VAT adviser. should be grateful if you would complete this questionnaire. If you are not sure as to how to complete the 1. Is the property for which you have claimed compensation:

a) Exempt from VAT?

b) Standard rated?

c) Zero rated?

2.If you have elected to waive exemption in respect

of the property, please give the date of election

If you have not yet done so, do you intend to elect

to waive exemption in respect of the property? Yes/No

3.Are you registered for VAT? Yes/No

4.If so, are you

a) Fully registered?

b) Partially exempt?

5.If fully registered, will the amount of input tax

incurred in respect of the compulsory purchase

of your property (for example VAT incurred on surveyors’ fees,

removal costs and such) cause your total input tax

in respect of exempt supplies in this annual

accounting period to exceed the de minimis

limit and change your VAT status from fully

registered to partially exempt? Yes/No

6 Please provide details or explanations of any

other matters that you think relevant to your

VAT position in respect of the compulsory

purchase of your property.

When completed, please return this form to: …………………………………………………………