Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
, see all updates

Claims handling: Valuation and inspection services

Valuation and inspection services, are excluded from the VAT exemption under Legal Note (8) to Item 4. Valuation and inspection services are therefore standard rated, even if supplied by an insurance agent (but see also VATINS5560).