VAT returns 2013/14 financial year

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Dear Wirral Metropolitan Borough Council,

Please could you tell me Wirral Council's input and output VAT (Value Added Tax) from Wirral Council's quarterly VAT returns submitted to HMRC for the following four quarters please relating to the 2013/14 financial year:

Quarter 1 input tax & output tax
Quarter 2 input tax & output tax
Quarter 3 input tax & output tax
Quarter 4 input tax & output tax

I remind you of your duty under s.16 to provide advice and assistance to FOI requesters.

If this information is already published on your website, I would prefer a link directly to the information itself rather than just to be told it's already published.

Thank you.

Yours faithfully,

John Brace

InfoMgr, FinDMT, Wirral Metropolitan Borough Council

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    RE FOI 847173 John Brace VAT Returns 2013 14 Financial Year Due 28.11.2014.html

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Good Morning


Wirral Council thanks you for your enquiry, please find below details of
Wirral’s VAT input and output tax.



VAT claimed 2013/14
Input Output Net Claimed
1 Apr-13 1,491,913.48 -389,910.10 1,102,003.38
2 May-13 2,214,458.23 -352,646.15 1,861,812.08
3 Jun-13 1,885,204.74 -681,684.36 1,203,520.38
5,591,576.45 -1,424,240.61 4,167,335.84
4 Jul-13 2,023,537.54 -333,499.45 1,690,038.09
5 Aug-13 1,950,869.66 -275,872.90 1,674,996.76
6 Sep-13 1,976,193.88 -678,272.91 1,297,920.97
5,950,601.08 -1,287,645.26 4,662,955.82
7 Oct-13 2,039,753.00 -362,496.95 1,677,256.05
8 Nov-13 2,160,524.68 -863,702.60 1,296,822.08
9 Dec-13 1,922,011.53 -900,870.90 1,021,140.63
6,122,289.21 -2,127,070.45 3,995,218.76
10 Jan-14 2,106,020.05 -399,912.17 1,706,107.88
11 Feb-14 2,058,011.37 -270,031.40 1,787,979.97
12 Mar-14 2,801,718.07 -849,828.30 1,951,889.77
6,965,749.49 -1,519,771.87 5,445,977.62
24,630,216.23 -6,358,728.19 18,271,488.04

Please note comments below:


·         Wirral submits claims on a monthly rather than a quarterly basis

·         Wirral’s VAT claims include amounts for Merseyside Pension Fund
and Mosslands and Wallasey schools which fall under Wirral’s VAT

·         Wirral is a net receiver of reimbursement of VAT from HMRC
(unlike vast majority of businesses which are net payers).

·         The treatment of VAT is governed by a number of  laws and
specific rules for local authorities which are administered by HMRC.

·         Local Authorities are able to recover VAT that they incur in the
undertaking of their duties  from HMRC. There are however some exceptional
circumstances where this would not happen.

Local Authorities in turn must pay over to HMRC any VAT that it has to
impose on any VAT eligible services it supplies and receives an income


·         The authority does not budget for VAT as the assumption is that
any VAT it incurs will be reimbursed and any VAT it charges will be paid
over to HMRC.


We trust you find this information of assistance, thank you for your
enquiry, kind regards


Tracy O'Hare

Information Management

Transformation and Resources

Wirral Council


This information supplied to you is copyrighted and continues to  be
protected by the Copyright, Designs and Patents Act 1988. You are free  to
use it for your own purposes, including any non commercial research  you
are doing and for the purposes of news reporting. Any other reuse, for 
example commercial publication, would require our specific permission, 
may involve licensing and the application of a charge.



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InfoMgr, FinDMT, Wirral Metropolitan Borough Council

InfoMgr, FinDMT would like to recall the message, "FOI 847173 - John Brace
- VAT Returns 2013/14 Financial Year - ".

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