To ask the Secretary of State for Justice, what recent assessment he has made of the level of consistency among High Court enforcement agents when applying VAT on their fees in identical circumstances.
17 November 2020
The Ministry of Justice is aware that there are differing interpretations within the enforcement industry of the application of the VAT payable on High Court Enforcement fees, which has led to different approaches being taken.
We are working to produce guidance to clarify the circumstances and manner in which VAT costs can and should be recovered from judgment debtors as an enforcement cost. We will publish that guidance as soon as we are able to.