Why are the UK membership subscription fees subject to VAT?
As stated by HM Customs and Excise, Oil Spill Response’s annual subscriptions are considered a supply of services made where the supplier belongs, that is the UK and therefore the supply will be subject to Value Added Tax (VAT). The law on services supplied where the supplier belongs is in the VAT act, Section 7 (10). For non UK based companies, VAT is fully recoverable but must be done within six months. Oil Spill Response, UK will provide documentation to aid the process of reclaiming VAT and any further information can be found on www.hmrc.gov.uk.
