Obtained from a recent FOI
From:
Sent: 16 April 2018 14:16
To:
Cc:
Subject: RE: VAT & FoI [KPMGUK-UK_TAX.FID304478852]
Hi
Thank you for your email.
Whether VAT should be charged on a FOI request depends on whether the information is only available from the public authority.
Therefore, if the information requested can only be accessed via the Council then VAT should not be charged.
Conversely, if the information is available from elsewhere, then VAT can be added to the fees.
We understand this to be the position regardless of the fee charged.
If you have any questions, please do not hesitate to get in touch.
Kind regards
Tax Assistant
KPMG LLP (UK)
Saltire Court
20 Castle Terrace
Edinburgh
EH1 2EG
kpmg.com/uk