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Clarification on VAT charges on searches

19th October 2017

ETSOS charge VAT at the standard rate on all searches except for the following:

  • LLC1 – HMRC ruled that the CON 29 element of the Local Authority searches should fall within the scope of VAT w.e.f. January 2017 with Local Authorities given until 1st April 2017 to implement this ruling. During the transition period ETSOS reflected the status of each Local Authority and charged VAT on searches upon which ETSOS was charged VAT.
  • Official Highways Searches where the Local Authority has deemed that their service is outside the scope of VAT.
  • All Land Registry Searches – outside the scope of VAT.
  • Insurance products that are subject to IPT are VAT exempt.

Any service fee applied by ETSOS to these products attracts VAT at the standard rate.

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