The High Court Enforcement Officers Association (HCEOA) has announced that there have been two detailed meetings and replies to parliamentary written questions, on VAT enforcement fees,

The Association understands that the Ministry of Justice (MOJ) hopes to issue the guidance very shortly and that the final version will amend the guidance issued by the VAT Policy Directorate to the Under Sheriffs Association in 2000.

The HCEOA says that it welcomes definitive guidance on this subject from the Regulator and that the HCEOA’s members will work closely with users of High Court Enforcement services to implement any changes.

The Association also said that it 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.

Discussions continue between the HCEOA and the MOJ to produce definitive guidance on the application of VAT on High Court Enforcement fees have continued with an announcement expected soon.

Two recent questions in parliament related to VAT enforcement fees are here:

Question 1

Question 2