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Home Information Packs: VAT

Volume 495: debated on Tuesday 7 July 2009

To ask the Chancellor of the Exchequer (1) on which elements of home information packs valued added tax is levied; (284006)

(2) what his most recent estimate is of the revenue which has accrued to the Exchequer from value added tax on home information packs.

The normal VAT liability rules apply when the constituent parts of a home information pack (HIP) are purchased from a VAT registered business. VAT will usually be chargeable, although Land Registry search fees are normally VAT free.

VAT will also be due on any fee charged by a VAT registered agent in connection with the compilation of a HIP.

Her Majesty’s Revenue and Customs do not collect data on VAT raised from individual goods and services.