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VAT Relief for MP Expenses

A Freedom of Information request to House of Commons by David Johnson

The request was successful.

David Johnson

13 November 2008

Dear Sir or Madam,

I should like to enquire whether MPs are entitled to claim VAT
relief on the expenses (whether reimbursed by the house or not)
incurred in their parliamentary duties.

Yours faithfully,

David Johnson

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FOICOMMONS
House of Commons

17 November 2008

Dear Mr Johnson

No, VAT cannot be reclaimed. Generally a business is able to recover its
input VAT to the extent that it is attributable to its taxable outputs.
In relation to a Member's parliamentary responsibilities, the MP is the
end user of goods or services purchased using the allowances and,
therefore, there are no taxable outputs to pass on to customers.

You may, if dissatisfied with the treatment of your request, ask the
House of Commons to conduct an internal review of this decision.
Requests for internal review should be addressed to: Freedom of
Information Officer, Department of Resources, House of Commons London
SW1 OAA or [House of Commons request email]. Please ensure that you specify the
nature of your complaint and any arguments or points that you wish to
make.

If you remain dissatisfied, you may appeal to the Information
Commissioner at Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours sincerely

Bob Castle
_________________________________________________
Bob Castle
House of Commons Data Protection and Freedom of Information Officer

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