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 surveyors바카라 사이트™ 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 claimant바카라 사이트™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 surveyor바카라 사이트™s fee as part of claimant바카라 사이트™s output tax | Do not add VAT to fee (claimant pays surveyor바카라 사이트™s VAT) |
| (b) Claimant | (b) Fully registered | Add VAT at appropriate rate (20% or 0%) to surveyor바카라 사이트™s fee as part of claimant바카라 사이트™s output tax | Do not add VAT to fee (claimant pays surveyor바카라 사이트™s VAT) |
| (c) Surveyor | (c) Registered | Add VAT at appropriate rate (20% or 0%) to surveyor바카라 사이트™s fee as part of claimant바카라 사이트™s output tax | Do not add VAT to fee (claimant pays surveyor바카라 사이트™s VAT) |
| (a) Property | a) Standard/zero rated | Add VAT at appropriate rate (20% or 0%) to surveyor바카라 사이트™s fee as part of claimant바카라 사이트™s output tax | Do not add VAT to fee (claimant pays surveyor바카라 사이트™s VAT) |
| (b)Claimant | (b) Partially exempt | Add VAT at appropriate rate (20% or 0%) to surveyor바카라 사이트™s fee as part of claimant바카라 사이트™s output tax | Do not add VAT to fee (claimant pays surveyor바카라 사이트™s VAT) |
| (c)Surveyor | (c) Registered | Add VAT at appropriate rate (20% or 0%) to surveyor바카라 사이트™s fee as part of claimant바카라 사이트™s output tax | Do not add VAT to fee (claimant pays surveyor바카라 사이트™s VAT |
| (a) Property | (a) Standard/zero rated | Add VAT at appropriate rate (20% or 0%) to surveyor바카라 사이트™s fee as part of claimant바카라 사이트™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 surveyor바카라 사이트™s fee as part of claimant바카라 사이트™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 surveyor바카라 사이트™s fee as part of claimant바카라 사이트™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 surveyor바카라 사이트™s fee as part of claimant바카라 사이트™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 surveyor바카라 사이트™s fee as part of claimant바카라 사이트™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 surveyor바카라 사이트™s fee as part of claimant바카라 사이트™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 surveyor바카라 사이트™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 surveyor바카라 사이트™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 surveyor바카라 사이트™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) |