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<p>Creditors are the recipients of High Court enforcement services, which are subject to VAT. Therefore, creditors are liable for VAT on the fees charged by High Court Enforcement Officers. Creditors who are VAT registered are in turn able to recover VAT from HMRC, subject to the normal rules.</p><p>However, there are circumstances under the Taking Control of Goods legislation, where this cost may be recovered from a debtor as part of enforcement costs. The Ministry of Justice is currently clarifying the circumstances and manner in which a cost equivalent to VAT may be recovered from a debtor and intends to publish guidance on this as soon as possible.</p><p> </p> |