Land Compensation Manual Section 5: Costs and fees

Appendix 5/3: Payment of VAT on Surveyors' fees

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

The table below summarizes the appropriate reimbursement of VAT on surveyors’ fees in cases of compulsory purchase. However, acquiring authorities should always obtain appropriate professional guidance before making any payment of VAT to the claimant or the claimant’s surveyor.

Property And Parties Vat Status Fee Paid To Claimant Fee Paid Direct To Surveyor
(a) Property (a) Standard/zero rated Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (claimant pays surveyor’s VAT)
(b) Claimant (b) Fully registered Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (claimant pays surveyor’s VAT)
(c) Surveyor (c) Registered Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (claimant pays surveyor’s VAT)
(a) Property a) Standard/zero rated Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (claimant pays surveyor’s VAT)
(b)Claimant (b) Partially exempt Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (claimant pays surveyor’s VAT)
(c)Surveyor (c) Registered Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (claimant pays surveyor’s VAT
(a) Property (a) Standard/zero rated Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (surveyor will not charge VAT)
(b) Claimant (b) Fully registered Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (surveyor will not charge VAT)
(c) Surveyor (c) Unregistered Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (surveyor will not charge VAT)
(a) Property a) Standard/zero rated Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (surveyor will not charge VAT)
(b)Claimant (b) Partially exempt Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (surveyor will not charge VAT)
(c)Surveyor (c) Unregistered Add VAT at appropriate rate (20% or 0%) to surveyor’s fee as part of claimant’s output tax Do not add VAT to fee (surveyor will not charge VAT)
(a) Property a) Exempt Do not add VAT to fee (claimant will be reimbursed input VAT by HMRC unless de minimis limits are exceeded) Do not add VAT to fee (claimant pays surveyor’s VAT)
(b)Claimant (b) Fully registered Do not add VAT to fee (claimant will be reimbursed input VAT by HMRC unless de minimis limits are exceeded) Do not add VAT to fee (claimant pays surveyor’s VAT)
(c)Surveyor (c) Registered Do not add VAT to fee (claimant will be reimbursed input VAT by HMRC unless de minimis limits are exceeded) Do not add VAT to fee (claimant pays surveyor’s VAT)
a) Property a) Exempt Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC) Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC)
(b)Claimant (b) Partially exempt Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC) Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC)
(c)Surveyor (c) Registered Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC) Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC)
a) Property a) Exempt Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC) Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC)
(b)Claimant (b) Unregistered Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC) Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC)
(c)Surveyor (c) Registered Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC) Add VAT to fee (claimant cannot claim reimbursement of input VAT from HMRC)
a) Property a) Exempt Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
(b)Claimant (b) Fully registered Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
(c)Surveyor (c) Unregistered Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
a) Property a) Exempt Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
(b)Claimant (b) Partially exempt Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
(c)Surveyor (c) Unregistered Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
a) Property a) Exempt Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
(b)Claimant (b) Unregistered Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)
(c)Surveyor (c) Unregistered Do not add VAT to fee (surveyor will not charge VAT) Do not add VAT to fee (surveyor will not charge VAT)