CON29 fees

HMRC has confirmed that VAT is to be imposed on CON29 fees from 1 January 2017. More information will follow in due course.

In giving the 1 January 2017 implementation date, HMRC is seeking to apply the law consistently across the whole UK economy within as reasonable a period as is possible.

• HMRC letter: VAT on CON 29 services supplied by local authorities