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HMRC internal manual

VAT Business/Non-Business Manual

Specific issues: judicial appointments

Full time, salaried judicial appointments, although technically public offices, are not covered by Section 94(4). This is because the services are regarded as supplied in the course of employment.

Part time judicial appointees who:

  • carry out the same functions; and
  • have the same powers as their full time colleagues

are not treated as making supplies in the course or furtherance of business.

Therefore any allowances received by taxable persons, for example lay magistrates, are not subject to VAT. Any tax they incur on undertaking such activities is correspondingly not input tax.

Examples of part time judicial appointments which are outside the scope of the tax are:

  • Deputy High Court Judge;
  • Recorder;
  • Deputy Circuit Judge;
  • Assistant Recorder;
  • Deputy Metropolitan Magistrate;
  • Deputy Provincial Stipendiary Magistrate;
  • Deputy County Court and District Registrar;
  • Deputy Master/Registrar of the Supreme Court or High Court;
  • Deputy Assistant Chancery Registrar;
  • Coroner;
  • Deputy and Assistant Coroner;
  • Dean of the Court of Arches;
  • Auditor of the Province of York (Church of England);
  • Assistant Local Government Boundary Commissioner;
  • Temporary Supreme Court Judge (Scotland);
  • Temporary Sheriff Principal (Scotland); and
  • Temporary Sheriff (Scotland).