VAT on High Court Enforcement Fees

Discussions continue between the High Court Enforcement Officers Association & the Ministry of Justice (MoJ) to produce definitive guidance on the application of VAT on High Court Enforcement fees.

Since our last Press Release in November 2019, there have been 2 detailed meetings and replies to a 2 further Parliamentary Written Questions, which can be found at:

https://www.parliament.uk/business/publications/written-questions-answers-statements/written-questions-answers/?page=1&max=20&questiontype=AllQuestions&house=commons%2Clords&use-dates=True&answered-from=2020-02-06&answered-to=2020-02-06&member=3924&keywords=debt

https://www.parliament.uk/business/publications/written-questions-answers-statements/written-questions-answers/?page=1&max=20&questiontype=AllQuestions&house=commons%2Clords&use-dates=True&answered-from=2020-02-10&answered-to=2020-02-19&member=3924&keywords=debt

The Association understands that MoJ hopes to issue the guidance very shortly and hopes that the final version will amend the guidance issued by the VAT Policy Directorate to the Under Sheriffs Association in 2000.

The Association welcomes definitive guidance on this subject from our Regulator and our members will work closely with users of High Court Enforcement services to implement any changes.

The Association strongly favours High Court Enforcement fees being zero-rated for VAT as this would clearly result in no debtors being charged VAT on fees in the future.

Any court user needing more information on these prospective changes should contact its current High Court provider.