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HMRC internal manual

VAT Supply and Consideration

Consideration: payments that are not consideration: subject access fees

Individuals are entitled by law to request access to personal data held about them from any Data Controller: this is described as ‘subject access’.

Under Section 7(2)(b) of the Data Protection Act 1998 a Data Controller is not obliged to supply any information unless he has received a fee not exceeding the maximum prescribed by the Secretary of State. Since the fee is merely a nominal sum to cover the expenses of complying with the Statute, it is not consideration and there is no supply made for VAT purposes.