Form

VAT declaration: Higher Level Stewardship

Claim form for HLS agreement holders who are not registered for VAT.

• From: Rural Payments Agency, Department for Environment, Food & Rural Affairs, and Natural England
• Published: 7 January 2013
• Last updated: 13 March 2019 — See all updates

Applies to England

Documents

NE-VAT: VAT declaration

PDF, 162 KB, 6 pages

Details

Higher level Stewardship (HLS) agreement holders, who are not registered for VAT, should use this form to reclaim VAT from the Rural Payments Agency (RPA) on actual costs for capital items.

With each claim for actual capital costs you must include:

• a completed VAT declaration form
• a letter from a Chartered Accountant confirming your VAT status

You are not able to reclaim VAT from:

• HM Revenue and Customs
• standard cost capital items listed in the HLS manual

Published 7 January 2013
Last updated 13 March 2019 + show all updates

1. 13 March 2019

   Update - customers reclaim VAT from the Rural Payments Agency.

2. 4 December 2017

   VAT claims for actual capital costs only.

3. 7 January 2013

   First published.