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: …………………………………………………………